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2024 (2) TMI 649 - AUTHORITY FOR ADVANCE RULING, TELANGANAEligibility for GST Exemption by All India Institute of Medical Sciences - pure services received from Vendors - Applicant is Governmental Authority - HELD THAT:- The applicant is not Central Government but a “Governmental Authority” as it is established by the Government by the Act of Parliament. The Sl.No. 3 & 3A of Notification 12/2017 as amended with effect from 01.01.2022 have omitted the phrase Governmental Authority from the description of the services. Hence the applicant is not eligible for exemption under these two serial numbers.
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