Levy of GST—procurement of services or material from Govt./Govt. Authority—The assessee applied for advance ruling on the matter that whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST?
Held that—The applicant is covered under local authority which is receiving services from IIT, Mumbai which is covered as Central Government.
Whether the services received by the applicant from IIT. Mumbai is liable to GST or not? - Held that:- Serial no. B of Part 3 of GST Tariff-Services [Chapter 99] provides the list of nil rated/fully exempted services. On going through the said list, it is found that Government/Authority providing services to other Government/Authority is exempted from GST.