2024 (2) TMI 649

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....ST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- under SGST and Rs. 5,....

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....services at AIIMS Bibinagar. 2. M/s Kore Security Services, GSTIN: 07ADKPJ3897P1ZM, for the provision of security services at our college, hospital and hostel facilities. 3. M/s. P. Suresh& Associates Chartered Accountant Services GSTIN: 36AAVFP9999G1ZZ. Regarding this contracts, AIIMS is currently paying GST at a rate of 18%. However, in compliance with the provisions of the GST Act, They are reversing the entire Input Tax Credit (ITC) availed by us since They are providing exempt services. The GST paid to our vendors is consequently remitted to the Government, and it, in turn, supports our organization Financially. 5. QUESTIONS RAISED: All India Institute of Medical Sciences is committed to supply quality health....

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....ral Government. And hence supplies made to their Institution are exempt under entry 3 & 3A of Notification 12/2017. To support their claim they are Central Government they submitted document evidence: 1. AIIMS, Bibinagar falls directly under the purview of the Ministry of Health & Family Welfare (MOHFW) and is created by an Act of Parliament Act. 2. That Section 5 of the AIIMS Act 1956 designates them as an "Institute of National Importance". 3. That they are financed by Central Government by way of appropriation made by Parliament by Law in this behalf under Section 15 of the said Act. 4. That their accounts are audited by the comptroller and auditor General of India. As seen from the above evidence t....