Home GST No GST Exemption to AIIMS for pure services received from Vendors [Read Advance Ruling]

No GST Exemption to AIIMS for pure services received from Vendors [Read Advance Ruling]

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No GST Exemption to AIIMS for pure services received from Vendors [Read Advance Ruling]

No GST Exemption to AIIMS for pure companies acquired from Distributors [Read Advance Ruling]

All India Institute of Medical Sciences is dedicated to produce high quality well being and medical Training companies, On this regard they’ve been receiving pure companies resembling Manpower companies, Housekeeping companies and consultancy companies from distributors on which GST is charged @18%.

1. Whether or not All India Institute of Medical Sciences can declare GST Exemption on pure companies acquired from Distributors?

Dialogue and Findings:

The applicant All India Institute of Medical Sciences (AIIMS), Bibinagar, is buying pure companies resembling Manpower provide, Safety Companies & Accountancy Companies. Within the assertion of details, they’ve claimed that the distributors of those Companies are charging GST on the charge of 18% on the companies equipped. Additionally they submitted that being an schooling establishment their Output service is exempt and subsequently they’re reversing the Enter tax credit score quantity into Rs.2 to three Crs yearly. They submitted that their Establishment is the Central Authorities. And therefore provides made to their Establishment are exempt beneath entry 3 & 3A of Notification 12/2017. To help their declare they’re Central Authorities they submitted doc proof:

AIIMS, Bibinagar falls straight beneath the purview of the Ministry of Well being & Household Welfare (MOHFW) and is created by an Act of Parliament Act.

That Part 5 of the AIIMS Act 1956 designates them as an “Institute of Nationwide Significance”.

That they’re financed by Central Authorities by the use of appropriation made by Parliament by Regulation on this behalf beneath Part 15 of the stated Act.

That their accounts are audited by the comptroller and auditor Normal of India.

As seen from the above proof the applicant isn’t Central Authorities however a “Governmental Authority” as it’s established by the Authorities by the Act of Parliament. The Sl.No. 3 & 3A of Notification 12/2017 as amended with impact from 01.01.2022 have omitted the phrase Governmental Authority from the outline of the companies. Therefore the applicant isn’t eligible for exemption beneath these two serial numbers.

For Official Ruling Obtain PDF Given Beneath:

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