Damodar Valley Corporation ., In re
Date: May 3, 2021
Subject Matter
"Damodar Valley Corporation" is covered under the definition of the term 'Government Entity'
Summary
Q. Whether “Damodar Valley Corporation” is covered under the definition of the term ‘Government Entity’ as per Notification No. 31/2017- Central Tax (Rate) dated 13.10.2017. A. Damodar Valley Corporation fulfils the criterion…
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference t…