National Dairy Development Board ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- June 29, 2019
- Type:
- Advance Ruling
- Members:
- Ajay Jain, Vaghela
Subject
National Dairy Development Board would qualify as 'government authority' from the GST perspective subject to conditions
Summary
1. To be qualified as ‘Governmental Authority’, an authority / board / other body must fulfill following conditions :- (i) it should have been set up by an Act of Parliament or a State Legislature or established by any Government, (ii) wi…
Judgement
The appellant, M/s. National Dairy Development Board (herein after referred to as ‘M/s. NDDB’) is a statutory body constituted by an Act of Parliament, namely, the National Dairy Development Board Act, 1987. M/s. NDDB has created a trust in the name of ‘Anandalaya Educational Society’ and allowed it to occupy the property within its campus. The property is allowed to be use…