Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis ., In re
Date: March 2, 2020
Subject Matter
GST on amount recovered from government departments for doing research work and study, which help them make policies or understand its impact
Summary
Q) Whether 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, chargeable to GST? A) It has to be seen for each and every work, whether the…
1. The present application has been filed u/s 97 of the Central Goods and Services Act,2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s Atal Bihari vajpayee Institute of Good Governance & Policy Analysis (AIGGPA) (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CG…