2018 (6) TMI 1126

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....her the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. The Joint Commissioner, State Tax, Dehradun Circle vide his letter dated 10.05.2018 has submitted that the question raised by the applicant do not fall under Section 97(2) of UKGST ACT, 2017. In this context, we find that as per Section 97(1) of CGST/SGST Act, 2017, "An applicant. . . . . . , stating the quest....

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....l from Govt./Govt. Authority which is discussed as under : 6.1 GST on "procurement of services or material from Govt./Govt. Authority" : From the documents submitted by the applicant we find that the ITDA is registered under Society Registration Act, 1860 and it is under administrative control of Information Technology Department o:: Uttrakhand Government, The Hon'ble Governor had nominated ITDA as State Nodal Organization. Its executive committee consists of Government Officers. As per definition of Government provided in Section .2(53) of the Uttrakhand Goods and Services Tax Act, 2017 " Government" means the Government of Uttrakhand. Further as per Section 2(69)(c ) of Uttrakhand Goods and Services Tax Act, 2017, local authority means....