TSAAR Order No. 4/2024

In re: ALL INDIA INSTITUTE OF MEDICAL SCIENCES

Date Issued: 8 February 2024
Source: 2024 (85) G.S.T.L. 109 (A.A.R. - GST - Telangana)
Views: 12

Summary

Pure services provided to Central Government, State Government etc. - Chapter 99 - Exemption - All India Institute of Medical Sciences, Bibinagar, was purchasing pure services such as manpower supply, security services and accountancy services paying GST at rate of 18% on services supplied - They claimed that being an educational institution their output service was exempt and therefore, they were reversing input tax credit - They submitted that their institution is ‘Central Government’ and hence supplies made to institution were exempt under Notification No. 12/2017-C.T. (Rate), dated 28-6-2017 - HELD : From documentary evidence submitted by applicant it was clear that applicant was not ‘Central Government’ but a ‘Governmental Authority’ as it was established by Government by an Act of Parliament - Sl. Nos. 3 & 3A of Notification No. 12/2017-C.T. (Rate), dated 28-6-2017 as amended with effect from 1-1-2022 had omitted phrase ‘Governmental Authority’ from description of services - Therefore, applicant was not eligible for exemption under above two serial numbers - Section 11 of Central Goods and Services Tax Act, 2017 - Section 11 of Telangana Goods and Services Tax Act, 2017.…