ARA holds IIM Raipur Consultancy Services to CGSRLM Taxable at 18 percent

Chhattisgarh AAR has held that consultancy services provided by IIM Raipur Foundation to CGSRLM for its incubation project are taxable at 18%. The recipient's status as a government entity does not, by itself, satisfy the conditions for exemptions available to services supplied to the Government. The Authority also distinguishes the treatment of training, incubation, personnel costs and grants or investments administered under the project.