Tamil Nadu Labour Welfare Board ., In re
Date: June 18, 2021
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Senthilvelavan, Kurinjiselvaan
Subject Matter
Tamil Nadu Labour Welfare Board is not a local authority u/s 2(69)
Summary
1. Tamilnadu Labour Welfare Board, being a person liable to pay GST, has to get registered under GST. 2. The rental income received by the applicant from Government and business entities are taxable to GST 3. The applicant do not fall under the &lsqu…
Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Ser…