Case Law Details
In re National Institute of Design (GST AAR Gujarat)
Question-1: Whether NID would qualify as ‘Governmental Authority’ as defined under the Integrated Goods and Services Tax Act, 2017?
Answer: Since it has been established from the discussions hereinabove, that the applicant M/s. National Institute of Design, Ahmedabad has been formed by an Act of Parliament to carry out the function entrusted to a municipality under Article 243W of the Constitution and to a Panchayat under Article 243G of the Constitution, the applicant will qualify as ‘Governmental Authority’ if it also fulfils the condition namely ‘ninety percent or more participation of Government by way of equity or control.’
Question-2: Whether NID is liable to pay GST on procurement of following services under reverse charge mechanism, in view of the exemption granted in Sl. no.3 of Notification No.12/2017-Central Tax(Rate) or Sl.No.3 of Notification No.09/2017-IGST (Rate) ?-
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