GST on Services to THDC: No Liability under RCM; Exemption under Govt Authority Category

In re THDC India Limited (GST AAR Uttarakhand) In the case of THDC India Limited (GST AAR Uttarakhand), the Authority addressed two queries. Firstly, it was determined that THDCIL does not need to pay GST under either Forward Charge or Reverse Charge Mechanism (RCM) for services received, as per Notification No. 13/2017-Central Tax (Rate), since the supplier is not classified as a “Local Authority” and the services provided under the memorandum of understanding (MOU) are exempt under Notification No. 12/2017-Central Tax (Rate) as they are provided by a “Governmental Authority...