Case Law Details
In re Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (GST AAR Madhya Pradesh)
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, shall be exempt subject to satisfaction of conditions laid down under Entry No. 3 of Notification No 12/2017 CTR dated 28th June 2017. Meaning there by it has to be seen for each and every work, whether the Pure Services are provided to Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Hence, if all the conditions laid down under entry no 3 of notification no 12/2017 CT (R) are satisfied then 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, shall be exempt.
FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA PRADESH
PROCEEDINGS
(Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017)
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