Authority for Advance Ruling—Taxability on Services provided to Government departments— The applicant established as a Society, and is a part of Department of Public Service Management Department, Government of Madhya Pradesh. The Institute is registered u/s 12AA of the Income Tax Act 1961 since 01/04/2013 that exempts the Institute from income tax levies. For achieving objectives, Institute undertakes impact evaluation, research works and study for various government departments on the matter of good governance and policy analysis. 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. The applicant sought an advance ruling as to 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; (ii) 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. Held that:- The Hon’ble Authority for Advance Ruling held that the amount recovered from other government departments for doing research work and study, shall be exempt subject to satisfaction of conditions laid down under Entry No. 3 of Notification No. 12/2017-CTR dated 28th June 2017. Further held that as the applicant does not qualify to be Central Government, State 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. — Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis, In Re… [2020] 22 TAXLOK.COM 143 (AAR-Madhya Pradesh)