Page 106 - GSTL_27th August 2020_Vol 39_Part 4

432 GST LAW TIMES [ Vol. 39
(b) To analyze key issues in good governance, identify problems and to
suggest solutions for them, develop action plans and support im-
plementation of these plans.
(c) To create a bank of “Best practices”, methodologies and
e-governance programmes and their dissemination.
(d) To provide consultancy services towards improving the prevailing
administrative system and required restructuring.
(e) To identify those areas for change and reform that will make the
most positive impact in improving administrative performance and
achievement.
(f) To provide institutional mechanisms to local, national and interna-
tional institutions and stake-holders for people-centric administra-
tion.
(g) To provide technical support and advisory services to local bodies,
States, national and international institutions in the areas of pro-
gramme structuring and implementation, action research, change
management and administrative reform.
(h) To conduct various courses related with Public Service Manage-
ment.
(i) Capacity Building of non-Government Organizations.
(j) Any other work assigned by the Governing Body and not covered
in above objectives.
3.8 For achieving above said objectives, Institute undertakes impact
evaluation, research works and study for various government departments on
the matter of good governance and policy analysis which helps such department
to make, review and improve the policies and take the appropriate decisions
leading to the utmost benefit of the target beneficiaries.
For carrying on such research work institute engages experts of different
domains, provide them all the requisite resources, and facilitate them remunera-
tion and entitlements as per government rules. Such experts are hired from IIM,
IIT, subject matter specialist from different fields and experienced retired senior
officers.
4. Questions raised before the authorithy :
The below question have been formed in relation to the services being
provided by applicant to the recipients :-
4.1 Whether the amount recovered by the applicant from other gov-
ernment departments for doing research work and study, which help them make
policies or understand its impact, chargeable to GST?
4.2 Whether Services provided by the applicant to other government
department are covered under the Entry No. 8 of Exemption Notification No.
12/2017-Central Tax (Rate), dated 28th June, 2017?
5. Concerned Officer’s view point : The Joint Commissioner, CGST &
Central Excise, Bhopal vide Letter F. No. IV(16)06/Advance Rul-
ing/Tech/BPL/2020, dated 5-3-2020 forwarded FAQ dated 24-8-2017 issued by
the C.B.I. & C., New Delhi; wherein the department clarify applicability of GST
in case of one Government/Local Authority provided services to other Govern-
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