Page 105 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : ATAL BIHARI VAJPAYEE INSTITUTE OF GOOD GOVERNANCE 431
within the definition of Government or local Authority - However, the appli-
cant falls within the ambit of definition of Government Entity as defined un-
der clause (zfa) of Notification No. 12/2017-C.T. (Rate). [paras 7.5.4, 7.5.5]
Ruling partly in favour of assessee
REPRESENTED BY : S/Shri Girish Trivedi, Chief Manager Finance and
Navneet Garg, CA, for the Assessee.
[Order]. - Proceedings : The present application has been filed u/s. 97 of
the Central Goods and Services [Tax] Act, 2017 and MP Goods and Services [Tax]
Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by
M/s. Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis
(AIGGPA) (hereinafter referred to as the Applicant), registered under the Goods
& Services Tax.
2. The provisions of the CGST Act and MPGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the MPGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
MPGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
3.1 Atal Bihari Vajpayee Institute of Good Governance & Policy Analy-
sis (AIGGPA) is established as a Society, registered under MP Societies Reg-
istrikaran Act, 1973.
3.2 The Institute is registered under the MPGST/CGST Act, 2017 vide
GSTIN-23AADAA2879H1ZU.
3.3 Atal Bihari Vajpayee Institute of Good Governance & Policy Analy-
sis is part of Department of Public Service Management Department, Govern-
ment of Madhya Pradesh.
3.4 The Institute’s Governing Council is the apex body and is presided
over by the Chief Minister of Madhya Pradesh. The Governing Body of the Insti-
tute comprises Senior Cabinet Ministers from different departments of Govern-
ment of MP, Chief Secretary and other Principal Secretaries. The Director Gen-
eral is the administrative and operational head. He is appointed by the Govern-
ment of MP.
3.5 The Institute is registered u/s 12AA of the Income-tax Act, 1961
since 1-4-2013, that exempts the Institute from income-tax levies.
3.6 The AIGGPA is to act as a knowledge resource hub for promotion
of good governance with the aim to;
(i) facilitate a multi-disciplinary network of governance,
(ii) to recognize and promote research, good practices, and overall im-
provement in practices of governance globally, with focus on
Madhya Pradesh with the help of professionals, organiza-
tions/associations in the relevant areas.
3.7 To achieve these, the AIGGPA shall have the following objectives :-
(a) In the Global-Local context, to act as a ‘Think Tank’ in the field of
good governance; to analyze the policies of government and to as-
sess their impact on the target group.

GST LAW TIMES  27th August 2020  105