Case Law01/WBAAR/2021-22
Damodar Valley Corporation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- May 3, 2021
- Type:
- Advance Ruling
- Members:
- Ms Susmita Bhattacharya, Mr Joyjit Banik
Subject
"Damodar Valley Corporation" is covered under the definition of the term 'Government Entity'
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…
Judgement
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…