banner_ad

The GST treatment on supply of EXTERNAL LIGHTINING PROTECTION SYSTEM To state government UNIVERSITY

Others 316 views 2 replies
The GST treatment on supply of EXTERNAL LIGHTINING PROTECTION SYSTEM To state government UNIVERSITY ????

( GST no. In the name of University Registrar. ( local authority))

*The registrar is saying the university will not pay the GST amount.*
Replies (2)

Local authority is defined in clause (69) of section 2 of the CGST Act, 2017 and means the following: • a “Panchayat” as defined in clause (d) of article 243 of the Constitution; • a “Municipality” as defined in clause (e) of article 243P of the Constitution; • a Municipal Committee, a ZillaParishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund; • a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; • a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; • a Development Board constituted under article 371 of the Constitution; or • a Regional Council constituted under article 371A of the Constitution;

as per above State govt University  is not a local authority

Refer question 4 of faqs. State govt University comes under authority of office of Governor. 

Any supply of goods or services or both to Central Government, State Government, Local Authority, Government entities and Governmental Authorities are not exempted.

Making GST payment by Registrar is purely agreement between you both. 

 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
14 May 2026
Senior Accounts Executive

Karan Gupta & Co.

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 15 May 2026
ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT

YOGESH KAPOOR AND ASSOCIATES

New Delhi

B.Com

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 17 May 2026
CA Article /Trainee

Malik Sunil & co

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 28 May 2026
Accounts, Audit & Compliance Executive

Shyam Joshi & Associates

Pune

B.Com

View Details