Whether National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity under GST Law.
2.If the answer to question is in the affirmative, whether
a. The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017.
b. 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.
3. Whether the entry provided under
A. Sl.No3, 3A of Notification 12/2017 is applicable to them.
B. Composite supply of works contract provided to the applicant is covered by Sl.No.3(vi) of Notification 11/2017 dated 28.06.2017.
States/UT
Order No. & Date
TN/22/AAR/2021 dated 18.06.2021
Order date
18-06-21
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Category
97(2)(b)
Year