IT Development Agency (ITDA), In re
Date: May 29, 2018
Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): ANIL SINGH AND AMIT GUPTA
Subject Matter
Services provided by one Government Authority to another is exempted from GST
Summary
The applicant sought an advance ruling on the question whether the services or material procured by it from Govt./Govt. Authority (IIT, Mumbai) is exempt from GST. The authority ruled that The applicant is covered under local authority which is…
1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder filed by Project Co-ordinator (Finance & Admin.), ITDA, Govt, of Uttrakhand, Dehradun registered under GST bearing No. 05MRTPO1359B1DC seeking an advance ruling on the question whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST. 2. Advan…