National Dairy Development Board ., In re
Date: June 29, 2019
Subject Matter
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…
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…