The Indian institute of management is a Government Entity Under GST Law, and applicant is liable to deduct TDS under section 51 of CGST Act.
And also required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) of the CGST Act, 2017, in respect of Legal services received by them for which documentary evidence was submitted.
Authority for Advance Ruling — Deduction of TDS – The applicant is an educational institution of excellence established with the objectives of imparting high quality management education and training, conducting industrial and management research etc and established under the auspices of the Ministry of Human Resources Development (MHRD), Government of India as a premier educational institution. The applicant sought an Advance Ruling as to whether Indian institute of management, Tiruchirapalli, is a Government Entity under Law; if the answer to question is in the affirmative, whether the applicant is liable to deduct tax at source (TDS) under Section 51 of the Act; whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9 (3) and 9 (4) of the Act; whether the serial No.3 of Notification 12/2017 is available to IIMT; composite supply of works contract provided to the applicant is covered by Serial No.3 (vi) of Notification 11/2017 dated 28th June 2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant is a Government Entity under GST Law. The applicant is liable to deduct tax at source (TDS) under Section 51 of the Act, 2017 read with Notification No. 50/2018-CT dt. 13.09.2018. The applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) of the Act, 2017, in respect of Legal services received by them for which documentary evidence was submitted. Other questions are not admissible.
The Indian institute of management is a Government Entity Under GST Law, and applicant is liable to deduct TDS under section 51 of CGST Act.
And also required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) of the CGST Act, 2017, in respect of Legal services received by them for which documentary evidence was submitted.
Authority for Advance Ruling — Deduction of TDS – The applicant is an educational institution of excellence established with the objectives of imparting high quality management education and training, conducting industrial and management research etc and established under the auspices of the Ministry of Human Resources Development (MHRD), Government of India as a premier educational institution. The applicant sought an Advance Ruling as to whether Indian institute of management, Tiruchirapalli, is a Government Entity under Law; if the answer to question is in the affirmative, whether the applicant is liable to deduct tax at source (TDS) under Section 51 of the Act; whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9 (3) and 9 (4) of the Act; whether the serial No.3 of Notification 12/2017 is available to IIMT; composite supply of works contract provided to the applicant is covered by Serial No.3 (vi) of Notification 11/2017 dated 28th June 2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant is a Government Entity under GST Law. The applicant is liable to deduct tax at source (TDS) under Section 51 of the Act, 2017 read with Notification No. 50/2018-CT dt. 13.09.2018. The applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) of the Act, 2017, in respect of Legal services received by them for which documentary evidence was submitted. Other questions are not admissible.