National Institute of Design

1. Whether NID would qualify as ‘Governmental Authority’ as defined under the Integrated Goods and Services Tax Act, 2017?
2. Whether NID is liable to pay GST on procurement of following services under reverse charge mechanism, in view of the exemption granted in Sl. no.3 of Notification No.12/2017–Central Tax(Rate) or Sl.No.3 of Notification No.09/2017–IGST (Rate) ?
•    Security services received from any person other than body corporate as per Notification No.13/2017 – Central Tax (Rate)
•    Access to e-books/e-database from service provider located outside India as import of service as per Notification No.10/2017 – IGST (Rate)
3. Whether NID is required to be registered as a tax deductor under GST as per the provision of Section 24 of the CGST Act?