The National institute of technology, is a Government Entity under GST Law and liable to deduct tax at source under section 51 of the CGST Act, 2017.
Authority for Advance Ruling — Deduction of TDS – The applicant is a joint and co-operative venture of the Government of India and the Government of Tamil Nadu, with a view to catering to the needs of man-power in technology for the country. They were declared as an Institution of National importance and to provide for instructions and research in branches of engineering, technology, management, education, sciences and arts and for the advancement of learning and dissemination of knowledge in such branches and for certain other matters connected with such institutions. The applicant sought an Advance Ruling as to whether the applicant is a Government Entity under Law; if the answer to question is in the affirmative, whether the applicant is liable to deduct tax at source (TDS) under Section 51 of the Act; whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9 (3) and 9 (4) of the Act; whether the serial No.3 and 3A of Notification 12/2017 is available to them; composite supply of works contract provided to the applicant is covered by Serial No.3 (vi) of Notification 11/2017 dated 28th June 2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant is a Government Entity under GST Law. The applicant is liable to deduct tax at source (TDS) under Section 51 of the Act, 2017 read with Notification No. 50/2018-CT dt. 13.09.2018. The applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) of the Act, 2017, in respect of Legal services received by them and in respect of security services RCM will not apply as the services have been provided by a body corporate only as evidenced by them. Other questions are not admissible.
The National institute of technology, is a Government Entity under GST Law and liable to deduct tax at source under section 51 of the CGST Act, 2017.
Authority for Advance Ruling — Deduction of TDS – The applicant is a joint and co-operative venture of the Government of India and the Government of Tamil Nadu, with a view to catering to the needs of man-power in technology for the country. They were declared as an Institution of National importance and to provide for instructions and research in branches of engineering, technology, management, education, sciences and arts and for the advancement of learning and dissemination of knowledge in such branches and for certain other matters connected with such institutions. The applicant sought an Advance Ruling as to whether the applicant is a Government Entity under Law; if the answer to question is in the affirmative, whether the applicant is liable to deduct tax at source (TDS) under Section 51 of the Act; whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9 (3) and 9 (4) of the Act; whether the serial No.3 and 3A of Notification 12/2017 is available to them; composite supply of works contract provided to the applicant is covered by Serial No.3 (vi) of Notification 11/2017 dated 28th June 2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant is a Government Entity under GST Law. The applicant is liable to deduct tax at source (TDS) under Section 51 of the Act, 2017 read with Notification No. 50/2018-CT dt. 13.09.2018. The applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) of the Act, 2017, in respect of Legal services received by them and in respect of security services RCM will not apply as the services have been provided by a body corporate only as evidenced by them. Other questions are not admissible.