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TMI Blog2021 (6) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Security and Intelligence Services (India)LTD, Office No. L-57 L - Block 27th Street, Anna Nagar East, Chennai 600 102 (hereinafter called the Applicant) are providers of security services to various entities and are registered under GST with GSTIN. 33AAECS3538A1ZU. The applicant has sought Advance Ruling on: 1. Whether the services provided to Indian Institute of Technology Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has sixteen Institutes of Technology. The first of these to be instituted are at Kharagpur (estb. 1951), Mumbai (estb. 1958), Chennai (estb. 1959), Kanpur (estb. 1959), Delhi (estb. 1961), Guwahati (estb. 1994) and Roorkee (estb. 1847, joined IITs in 2001). IIT Madras is a residential institute with nearly 550 faculty, 8000 students and 1250 administrative & supporting staff and is a self-contained campus located in a beautiful wooded land of about 250 hectares. It has established itself as a premier centre for teaching, research and industrial consultancy in the country. 2.2 On the interpretation of the relevant statutory provisions, they have stated that Serial No. 66 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017, inter alia pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid entry seeks to exempt pure services provided by a supplier of service, which are in the nature of functions entrusted to a Panchayat or a Municipality under the Constitution. Therefore, not all services supplied to Governmental authority are exempt from the provisions of goods and services tax. The services supplied should be in nature of or confirm to the function entrusted to the aforesaid bodies under the Constitution. Article 243G of the Constitution provides for powers, authority and responsibilities of Panchayats. Article 243W, on the other hand provides for powers, authority and responsibilities of Municipalities. On perusal of these articles and notifications, it would be seen that the same provides for similar powers, auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titution providing services by way of pre-school education and education up to higher secondary school or equivalent. IIT Madras as an institute would get covered under the definition of "educational institution", since it is engaged in imparting education as a part of a curriculum for obtaining a qualification recognised by law for the time being in force. However, IIT Madras as an educational institution is not engaged in providing pre-school education and education up to higher secondary school or equivalent (i.e. junior college). Since IIT Madras as a technical institute is engaged in imparting under-graduate courses, post-graduate courses and Ph. D programs in the field of engineering, architecture and science, it would not be entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of Customer is Indian Institute of Information Technology, Design and Manufacturing, Kancheepuram, which is also set up as an Institute of National Importance established by the Government of India, which inadvertently they mentioned as IIT Madras in their application * As per their understanding levy cannot be dependent on Tender or work order or agreement with customers. It should be seen through the perspective of Law * There are no communication in writing by the customer to exempt the services 4.1 Advance ruling as per the statutory provisions is extended to the person who provides the supply of goods or service, in respect of such supply. In this case, the applicant vide their application has stated that they provide 's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Invoices raised and communication from IIT Madras stating that GST is exempted in respect of services provided by them. The applicant vide their e-mail dated 23.03.2021, has stated that they do not provide the service to IIT Madras but the service is provided to IIITDM, Kancheepuram. Further, they had stated that levy cannot be dependent on Tender or work order or agreement with customers 86 it should be seen through the perspective of Law. 5.2 Advance Ruling as per the provisions of the GST Act, can be sought in respect of the supply being made or proposed to be made by the person seeking the ruling, as per Section 95 (a) of the Act. For ease of reference, the same is given below: (a) "advance ruling" means a decision provided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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