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NITT, Tiruchirappalli is a Government Entity under GST Law
Case Law Details
- Case Name
- In re National Institute of Technology (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re National Institute of Technology (GST AAR Tamilnadu)
1. The National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity under GST Law.
2.1 The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017 read with Notification No. 50/2018-C.T dt. 13.09.2018.
2.2. The applicant is 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. In respect of security services Reverse charge mecha...
