Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

National dairy developmentBoard would be qualified as "government authority" from Goods and Services Tax perspective, if it fulfils the condition namely "with ninety percent or more participation by way of equity or control to carry out any function entrusted to a municipality under article 243W of the Constitution.

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — (i) National Dairy Development Board (24AADCN2029C1Z5) would be qualified as ‘government authority’ from Goods and Services Tax perspective, if it fulfils the condition namely ‘with ninety percent or more participation by way of equity or control to carry out any function entrusted to a municipality under article 243W of the Constitution”.

(ii) Renting of immovable property service provided by National Dairy Development Board (24AADCN2029C1Z5) to an educational institute would be exempted under Sr. No. 4 of Notification No. 12/2017-Central Tax (Rate) and corresponding State Tax Notification, if it qualifies as ‘governmental authority’. — National Dairy Development Board, In Re… [2019] 09 TAXLOK.COM 070 (AAR-Gujarat)