2024 (2) TMI 649

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GST 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. 5,000/- under CGST towards the fee for A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervices, 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 and medical Education services, In this regard they have been receiving ....