1. Whether Indian Institute of Management, Tiruchirappalli(IIM) is a Government Entity under GST Law.
2. If the answer to question is in the affirmative, whether
2.1 The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017.
2.2 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 CGST Act, 2017.
2.3.Whether the entry provided as under is applicable
A) Serial No.3/3A of Notification 12/2017 is available to IIMT. 
B) Composite supply of works contract provided to the applicant is covered by Serial No.3 (vi) of Notification 11/2017 dated 28th June 2017.