AAR: Nirma University not ‘Governmental authority’, ineligible for exemption on ‘legal services’ procured

Gujarat AAR rules that Nirma University (‘Applicant’), a private university set up by a special Act (Nirma University Act, 2003) passed by the Gujarat State Legislative Assembly, is not a “governmental authority”, as defined under Section 2(16) of the IGST Act, 2017 nor does it fall under the category of ‘specified person’ in section 51 of CGST Act, thus, applicant is ineligible to claim exemption benefit on its services or in respect of procurement of ‘legal se...