National Institute of Design ., In re

Date: January 20, 2021

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

National Institute of Design is required to be registered as a tax deductor as per the provisions of Section 24

Government EntityTax Deducted at Source

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…

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…

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