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IIM is Government entity and liable to pay GST under RCM on receipt of legal services: AAR

“Government Entity” means an authority or a board or any other body including a society, trust, corporation, ..  (ii) established of any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”

Source: a2ztaxcorp.com

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