Indian Institute of Management, Tiruchirapalli ., In re
Date: June 18, 2021
Subject Matter
Indian Institute of Management (IIM), Tiruchirappalli is a Government Entity Under GST Law
Summary
1. The Indian Institute of Management, Tiruchirappalli (IIM) is a Government Entity Under GST Law. 2. The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017 read with Notification No.50/2018 dt. 13.09.2018 . 3. T…
Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Ser…