Case LawAdvance Ruling No. GUJ/GAAR/R/2019/2
National Dairy Development Board ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- February 22, 2019
- Type:
- Advance Ruling
Subject
National Dairy Development Board would qualify as 'government authority' from the GST perspective
Exemption
Summary
(Q1) Whether NDDB would be qualified as ‘Governmental Authority’ from GST perspective ? National Dairy Development Board (24AADCN2029C1Z5) would be qualified as ‘government authority’ from Goods and Services Tax perspective, i…
Judgement
As per the submission of the applicant, NDDB is a statutory body constituted by an Act of Parliament, namely the National Dairy Development Board Act, 1987 (NDDB Act). Besides providing technical assistance and administrative & managerial services to promote, plan and organize programmes for the purpose of development of dairy and other agricultural industries and biological industries on a na…