2019 (3) TMI 1852

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tity means an authority or a board or any other body:- (i) Set up by an Act of Parliament or State Legislature (ii) Established by any Government With 90% or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a Local Authority. 1.3 As per the Department of Secondary and Higher Education, Minister of Human Resource Development, Government of India Notification dated 14th May, 2003, the Central Government took over total control of NIT, Kurukshetra. 1.4 As per Entry No. 3 of the Notification 12/2017- Central Tax (rate) dated 28.06.2017, pure services (excluding works contract service or other composite supplies involving s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l No. 3 of Notification No. 12/2017 Central Tax (rate) dated 28.06.2017? (i) The term Local Authority has been defined under Section 2(69) of the CGST/HGST Act, 2017. This section reads as under:- "Local Authority" means:- (a) A "Panchayat" as defined in clause (d) of Article 243 of the Constitution. (b) A "Municipality" as defined in clause (e) of Article 243P of the Constitution. (c) A Municipal Committee, a Zila parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund. (d) A Cantonment Board as defined in Section 3 of the Cantonments Act, 2006 (Central A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntrol, to carry out a function entrusted by the Central Government, State Government, Union Territory or a Local Authority." (iv) The National Institute of Technology, Kurukshetra is an institute of higher education whereas, Entry No. 17 of Schedule XI, Article 243G of the Constitution of India incorporates Education, including Primary and Secondary Schools. It suggests that the term education used in this Entry includes only school education and that too imparted in Primary and Secondary Schools. Had that not been the case, the subject Technical training and vocational education would not have found mention at Entry No. 18 of Schedule XI. Whereas, NIT provides higher education and as such it cannot be said to be covered under Entry No. ....