https://www.taxtmi.com/caselaws?id=410564 The ruling determined that the Indian Institute of Management, Tiruchirappalli (IIM) qualifies as a Government Entity under GST Law. It was held that IIMT is liable to deduct tax at source under Section 51 of the CGST Act, 2017. Additionally, the institute is required to discharge liability on a reverse charge basis for legal services received. However, the question regarding the applicability of specific notifications related to works contract services was not admitted for consideration. en-us Fri, 18 Jun 2021 00:00:00 +0530 Wed, 09 Nov 2022 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410564 The ruling determined that the Indian Institute of Management, Tiruchirappalli (IIM) qualifies as a Government Entity under GST Law. It was held that IIMT is liable to deduct tax at source under Section 51 of the CGST Act, 2017. Additionally, the institute is required to discharge liability on a reverse charge basis for legal services received. However, the question regarding the applicability of specific notifications related to works contract services was not admitted for consideration. Case-Laws GST Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410564