The Mining Geological And Metallurgical Institute of India ., In re
Date: December 9, 2025
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Shafeeq S, Jaydip Kumar Chakrabarti
Subject Matter
Section 8 Companies are "Body Corporates" for GST on Sponsorship Services
Summary
The Authority for Advance Ruling (AAR) has ruled that the Mining Geological & Metallurgical Institute of India (MGMI) , despite being a not-for-profit Section 8 company, qualifies as a "body corporate" under GST law. Consequently, sponsorship ser…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 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…