The Tamil Nadu Authority of Advance Ruling (AAR) ruled that the Indian Institute of Management (IIM) was required to discharge Liability on a reverse charge basis on the supply of Legal services.
The applicant, M/s. Indian Institute of Management, Tiruchirapalli is an educational institution of excellence established in the year 20l1 with the objectives of imparting high-quality management education and training, conducting industrial and management research, etc. The institute was established under the auspices of the Ministry of Human Resources Development (MHRD), Government of India as a premier educational institution and is renowned in India for its management education programs.
The applicant sought the advance ruling on the issue of whether the Indian Institute of Management, Tiruchirapalli, Tiruchirappalli(llM) is a Government Entity under GST Law.
The Coram of Kurinji Selvaan V.S. and Senthil Velavan B. ruled that the Indian Institute of Management, Tiruchirappalli (IIM) is a Government Entity Under GST Law. The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 20I7 read, with Notification No. 50/2018-C.T dated September 13, 2018.
“The applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) of the CGST Act, 20I7, in respect of Legal services received by them for which documentary evidence was submitted,” the AAR said.
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