National Institute of Design ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- January 20, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
National Institute of Design is required to be registered as a tax deductor as per the provisions of Section 24
Summary
Question-1: Whether NID would qualify as ‘Governmental Authority’ as defined under the Integrated Goods and Services Tax Act, 2017 ? Answer: Since it has been established from the discussions hereinabove, that the applicant M/s. Nat…
Judgement
The applicant M/s.National Institute of Design, Paldi, Ahmedabad (hereunder referred to as ‘NID’ or ‘the Applicant’) having registration no 24AAATN1137D1Z6 has been declared as an institution of national importance for promotion of quality and excellence in design education, research and training in all disciplines relating to Design and for matters connected therewith or i…