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2018 (6) TMI 1126 - AAR - GSTLevy of GST - procurement of services or material from Govt./Govt. Authority - whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST? - Held that:- The applicant is covered under local authority which is receiving services from IIT, Mumbai which is covered as Central Government. Whether the services received by the applicant from IIT. Mumbai is liable to GST or not? - Held that:- Serial no. B of Part 3 of GST Tariff-Services [Chapter 99] provides the list of nil rated/fully exempted services. On going through the said list, it is found that Government/Authority providing services to other Government/Authority is exempted from GST. Ruling:- The services received by the applicant from IIT, Mumbai is exempted from GST. As regard to the supply of goods by one Govt/authority to other Govt/authority is concerned, there is no exemption from GST in this regard.
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