TaxTMI 
TaxTMI 
2020 (7) TMI 474
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....ions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE: 3.1 Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (AIGGPA) is established as a Society, registered under MP Societies Registrikaran Act 1973. 3.2 The Institute is registered under the MPGST/ CGST Act 2017 vide GSTIN-23 AADAA2879H1ZU. 3.3 Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis is part of Department of Public Service Management Department, Government of Madhya Pradesh. 3.4 The Institute's Governing Council is the apex body and is presided over by the Chief Minister of Madhya Pradesh. The Governing Body of the Institute comprises senior cabinet ministers from different departments of Government of MP, Chief Secretary and other Principle Secretaries. The Director General is the administrative and operational head. He is appointed by the Govern....
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....For carrying on such research work institute engages experts of different domains, provide them all the requisite resources, and facilitate them remuneration and entitlements as per government rules. Such experts are hired from IIM, IIT, subject matter specialist from different fields and experienced retired senior officers. 4. QUESTIONS RAISED BEFORE THE AUTHORITHY:- The below question have been formed in relation to the services being provided by applicant to the recipients:- 4.1 Whether the amount recovered by the applicant from other government departments for doing research work and study, which help them make policies or understand its impact, chargeable to GST? 4.2 Whether Services provided by the applicant to other government department are covered under the entry no 8 of Exemption Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017? 5. CONCERNED OFFICER'S VIEW POINT: The Joint Commissioner, CGST & Central Excise, Bhopal vide letter No. F.No.IV(16)06/Advance Ruling/Tech/BPL/2020 dated 05.03.2020 forwarded FAQ dated 24.08.2017 issued by the CBIC, New Delhi; wherein the department clarify applicability of GST in case of one Government/Local Authori....
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....ed to a Municipality under article 243W of the Constitution. Nil Nil 7.4.1 For claiming exemption under the Entry No. 3 of Notification No. 12/2017 (CTR) followings are the key conditions to be satisfied :- a. Pure Service. b. Exclusion of works contract and composite supply. c. Provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity. d. Any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. 7.4.2 The Contracts are awarded to the applicant by various government departments, local authority or Government Entities and Governmental Agencies for impact evaluation, research works and study for various government departments on the matter of good governance and policy analysis is a Pure Service Contract. 7.4.3 Further the services provided by the applicant to other government departments, local authority or Government Entities and Governmental Agencies are not covered in exclusion clause pertaining to 'work....
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....those in relation to the matters listed in the Twelfth Schedule; (b) the Committees with such powers and authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule 7.4.6 In both the articles of constitution of India i.e.243G & 243W, the reference has been given to Schedule Eleven & Schedule Twelve hence it is pertinent to go through the items covered under both the schedules. Hence the Schedule Eleven & Schedule Twelve are reproduced as follows:- ELEVENTH SCHEDULE (Article 243G) 1. Agriculture, including agricultural extension. 2. Land improvement, implementation of land reforms, land consolidation and soil conservation. 3. Minor irrigation, water management and watershed development. 4. Animal husbandry, dairying and poultry. 5. Fisheries. 6. Social forestry and farm forestry. 7. Minor forest produce. 8. Small scale industries, including food processing industries. 9. Khadi, village and cottage industries. 10. Rural housing. 11. Drinking water. ....
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....m no of respective Schedule of Constitution of India against the each work being executed, in relation to which the pure services are being provided by the applicant to other government departments or local authority or a Governmental authority or a Government Entity. 7.4.8 Thus, works of pure services undertaken by applicant are covered in clauses of the Eleventh and Twelfth Schedule referred in article 243G and 243W of the Constitution. 7.4.9 Accordingly, we hold that the of works being undertaken by the applicant is in relation to the functions entrusted to Municipalities under article 243W and to Panchayats under article 243G of the Constitution, and, therefore, it is exempt from tax being covered in Sr. No. 3 of Notification No. 12 of 2017-Central Tax (Rate), dated 28-6-2017 (as amended from time to time) issued under Central Goods and Services Tax Act, 2017 (CGST/Act), and corresponding notifications issued under Madhya Pradesh Goods and Services Tax Act, 2017 (MPGST Act). Now let us examine the second question:- 7.5 Whether Services provided by the applicant to other government department are covered under the entry no 8 of Exemption Notification No. 12/2017 Cent....
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....trusted by the Central Government, State Government, Union Territory or a local authority;] 7.5.6 Having carefully considered the Entry no 8 of Notification no 12/2017 CT(R), we hold that such Entry covers services provided by government or local authority only however the applicant does not cover within the definition of Government or Local Authority hence Services provided by the applicant to other government department are not covered under the entry no 8 of Exemption Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017. 7.6 We also find it necessary to mention here that the classification decided by this Ruling shall be effective prospectively and this ruling shall not entail any right of the Applicant to claim refund of any tax which they may have paid prior to this Ruling. 8. RULING (Under section 98 of Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017) 8.1 In respect of Question 1 and additional submission made during the hearing regarding the eligibility for exemption granted under entry No 3 of Notification no 12/2017 CT (R) dated 28th June 2017, we hold that the amount recovered by the app....