Page 111 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : ATAL BIHARI VAJPAYEE INSTITUTE OF GOOD GOVERNANCE 437
243W and to Panchayats under Article 243G of the Constitution, and, therefore, it
is exempt from tax being covered in Sr. No. 3 of Notification No. 12 of 2017-Central Tax
(Rate), dated 28-6-2017 (as amended from time to time) issued under Central
Goods and Services Tax Act, 2017 (CGST Act), and corresponding notifications
issued under Madhya Pradesh Goods and Services Tax Act, 2017 (MPGST Act).
Now let us examine the second question :-
7.5 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?

Sl. Chapter, Description of Services Rate Con-
No. Section, (per dition
Heading, cent.)
Group or
Service
Code
(Tariff)
(1) (2) (3) (4) (5)
8 Chapter Services provided by the Central Gov- Nil Nil
99 ernment, State Government, Union terri-
tory or local authority to another Central
Government, State Government, Union
territory or local authority :
Provided that nothing contained in this
entry shall apply to services -
(i) by the Department of Posts by way
of speed post, express parcel post, life
insurance, and agency services provided
to a person other than the Central Gov-
ernment, State Government, Union terri-
tory;
(ii) in relation to an aircraft or a vessel,
inside or outside the precincts of a port or
an airport;
(iii) of transport of goods or passengers.

7.5.1 Entry No. 8 of Notification No. 12/2017-C.T. (R) is being repro-
duced here :-
7.5.2 Entry No. 8 prescribe for Services provided by the Central Gov-
ernment, State Government, Union territory or local authority to another Central
Government, State Government, Union territory or local authority.
7.5.3 This entry grants exemption to services provided by Central Gov-
ernment, State Government, Union territory or local authority only. Hence to
qualify for the exemption granted under Entry No. 8 service provider must be
government or local authority.
7.5.4 The word government has been defined under the GST laws and
the definition of government covers Central Government and State Governments
only. Here it is pertinent to note that the application is a society registered under
MP Societies Registrikaran Act, 1973 and has its own governing body being pre-

GST LAW TIMES  27th August 2020  111