Exemption for legal services - Nirma University - Governmental ...

Nirma University denied GST exemption; fails to qualify as "Governmental Authority" under Notification No. 12/2017-Central Tax criteria.

October 1, 2021

Case Laws GST AAAR

Exemption for legal services - Nirma University - Governmental Authority or not - the appellant has not claimed to be satisfying the condition of 90 per cent or more participation by way of equity or control. - the appellant Nirma University cannot be termed as “Governmental Authority” within the definition of the said expression under clause (zf) of para 2 of Notification No. 12/2017-Central Tax. - Benefit of exemption not available - AAAR

View Source

← Previous Next →

Exemption for legal services - Nirma University - Governmental ...

Nirma University denied GST exemption; fails to qualify as "Governmental Authority" under Notification No. 12/2017-Central Tax criteria.

October 1, 2021

Case Laws GST AAAR

You may also like:

Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

Eligibility for GST Exemption by All India Institute of Medical Sciences - pure services received from Vendors - The Authority for advance ruling examines the evidence...

Classification of supply of services - local authority or not - The requirement that the authority must be established to carry out any function entrusted to a...

The HC held that the review application was partly allowed. There was no mistake apparent on record regarding the application of the Supreme Court decision and the...

Exemption from GST - supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (AIIMS) - Governmental Authority or not - The...

Exemption from GST - services provided to Uttar Pradesh Jal Nigam - As the UPJN does not qualify as a local authority and it qualifies as a governmental authority, tax...

Exemption from GST - works contract services provided by way of construction of non-commercial establishments by Elegant Infra Developers to the Construction & Design...

Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

Exemption from GST or not - Educational Services or not - the applicant does not have any specific curriculum and does not conduct any examination or award any...

In this case, the Advance Ruling Authority (AAR) addressed the issue of whether Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam (UK Peyjal Nigam) qualifies as a...

Exemption from Service tax - interpretation of “or” as “and” - governmental authority - educational institutions - Indian Institute of Technology, Patna (IIT Patna) -...

HC adjudicated the jurisdictional dispute regarding GST levy on university affiliation fees. The court determined that university's statutory affiliation activities do...

The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For...

Grant of approval for exemption u/s.10(23C)(vi) - AOP - Since the AOP is recognised as a "person" for the purpose of Income Tax Act, 1961 and Section 10(23C) of the Act...

Writ petition maintainable. Respondent-University qualifies as 'educational institution'. Income from specified educational services not taxable due to Negative List....

Quick Updates: