Page 112 - GSTL_27th August 2020_Vol 39_Part 4

438 GST LAW TIMES [ Vol. 39
sided over by Chief Minister of State of Madhya Pradesh. Hence the applicant
does not fall within the definition of Government or local Authority.
7.5.5 However the applicant falls within the ambit of definition of Gov-
ernment Entity as defined under clause (zfa) of Notification No. 12/2017, the
same is being reproduced here -
(zfa) ”Government Entity” means an authority or a board or any other
body including a society, trust, corporation, -
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government,
with 90 per cent. or more participation by way of equity or control, to carry
out a function entrusted by the Central Government, State Government,
Union territory or a local authority;
7.5.6 Having carefully considered the Entry No. 8 of Notification No.
12/2017-C.T. (R), we hold that such Entry covers services provided by govern-
ment or local authority only however the applicant does not cover within the
definition of Government or Local Authority hence Services provided by the ap-
plicant to other government department are not covered under the Entry No. 8 of
Exemption Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017.
7.6 We also find it necessary to mention here that the classification de-
cided by this Ruling shall be effective prospectively and this ruling shall not en-
tail any right of the Applicant to claim refund of any tax which they may have
paid prior to this Ruling.
8. Ruling
8.1 In respect of Question 1 and additional submission made during the
hearing regarding the eligibility for exemption granted under Entry No. 3 of No-
tification No. 12/2017-C.T. (R), dated 28th June, 2017, we hold that the amount
recovered by the applicant from other government departments for doing re-
search work and study, which help them make policies or understand its impact,
shall be exempt subject to satisfaction of conditions laid down under Entry No. 3
of Notification No. 12/2017-C.T. (R), dated 28th June, 2017. Meaning there by it
has to be seen for each and every work, whether the Pure Services are provided
to Central Government, State Government or Union territory or local authority
or a Governmental authority or a Government Entity by way of any activity in
relation to any function entrusted to a Panchayat under Article 243G of the Con-
stitution or in relation to any function entrusted to a Municipality under Article
243W of the Constitution. Hence, if all the conditions laid down under Entry No.
3 of Notification No. 12/2017-C.T. (R) are satisfied then the amount recovered by
the applicant from other government departments for doing research work and
study, which help them make policies or understand its impact, shall be exempt.
8.2 In respect of Question No. 2, we hold that as the applicant does not
qualify to be Central Government, State Government or local authority hence
services provided by the Applicant to other government department are not cov-
ered under the Entry No. 8 of Exemption Notification No. 12/2017-Central Tax
(Rate), dated 28th June, 2017.
8.3 This ruling is valid subject to the provisions under Section 103(2)
until and unless declared void under Section 104(1) of the GST Act.

_______
GST LAW TIMES  27th August 2020  112