TaxTMI 
TaxTMI 
2018 (8) TMI 976
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....ONAL INSTITUTE OF TECHNOLOGY, NAGPUR, the applicant, seeking an advance ruling in respect of the following question connected to the issues mentioned in para 02 below : Whether Rate of Tax on Pure services (excluding works contract service or other composite supplies involving supply of any goods) received by VISVESVARAYA NATIONAL INSTITUTE OF TECHNOLOGY Nagpur from Service Providers is NIL as per Entry No 3 of Notification No. 12/2017- Central Tax (Rate) dated 28th June , 2017 ? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act wou....
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....om so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- S.I. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authori....
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....tion to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 the expression "governmental authority" means an authority or a board or any other body,- (i) Set up by an Act of Parliament or a State Legislature; or (ii) Established by any Government, With ninety per cent or more participation by way of equity or control, to carry out any functions entrusted to a municipality under article 243W of the Constitution. VNIT Nagpur, being a statutory body set up under Act of Parliament (NIT Act, 2007) for providing instructions and research in the branches of engineering, technology, management, education, sciences and arts, is a Governmental Authority as per Explanation to clause (16) of section 2 of the Integrat....
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.... 12/2017- Central Tax (Rate) dated 28th June, 2017. Hence Visvesvaraya National Institute of Technology, Nagpur is not required to Pay Goods and Service Tax on Pure Services (excluding works contract service or other composite supplies involving supply of any goods) received by it from outside service providers. 04 CONTENTION - AS PER THE CONCERNED OFFICER The jurisdictional Deputy Commissioner of State Tax, E-005, LTU-4, Nagpur, vide letter dated April, 2018 has submitted that: The Applicant Visvesvaraya National Institute of Technology, Nagpur is one of the National Institute of Technology having status of institute of national importance and is governed by THE NATIONAL INSTITUTE OF TECHNOLOGY ACT. 2007 which is enacted by the....
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.... applicant falls under the provision of Article 243 W of the Constitution. The activity of applicant is covered as education as per serial no 13 of the 12^th schedule of Constitution of 04 HEARING The case was taken up for preliminary hearing on dt. 17.04.2018 with respect to admission or rejection of the application when Sh. Sachin S Jagdale, DY. Registrar (Accounts) appeared and made contentions for admission of application as per their written submission. However, it was pointed out to Shree Sachin S Jagdale, that as they were recipient of service and not service provider and these services are not under reverse charge mechanism, the is not maintainable in view there of and is liable for rejection. During hearing, Sh. A.B. Ah....