Case LawJHR/AAR/2022-23/01
Damodar Valley Corporation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Jharkhand
- Date:
- March 28, 2022
- Type:
- Advance Ruling
- Members:
- M V Badari Prasad, Pradeep Kumar
Subject
Damodar Valley Corporation shall be covered under the definition of 'Government Entity'
Government Entity
Summary
Question : Whether “Damodar Valley Corporation” is covered under the definition of the term ‘Government’ Entity as per Notification No. 32/2017 – Central Tax (Rate) dated 13/10/2017 and Notification No. 31/2017 – C…
Judgement
The present application has been filed under Section 97(1) of the Central Goods and Services Tax Act, 2017 and the Jharkhand Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and JGST Act”| by Damodar Valley Corporation, 106-A, Administrative Building, Ground Floor, Area No. 6, Maithon, Dhanbad – 828207, Jharkhand, the applicant, seeking an advance ruling…