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

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)
Quick Summary
This discussion clarifies the Goods and Services Tax (GST) treatment for external lightning protection systems supplied to state government universities. It explains that universities are generally not considered 'local authorities' under the CGST Act, despite potentially being under the Governor's office. Crucially, supplies to government entities, including universities, are not exempt from GST, and the payment of GST is an agreement between the supplier and the university registrar.

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. 

 

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