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Case Law Details

Case Name : In re Tamilnadu Skill Development Corporation (GST AAAR Tamilnadu)
Related Assessment Year :
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In re Tamilnadu Skill Development Corporation (GST AAAR Tamilnadu)

The facts of whether the appellant is a ‘Government entity’, whether all the activities are extended only to the State Government and whether the consideration received is limited to the `grants’ are fresh facts to be verified/ analysed with the respective documentary proof. Section 100(1) of the GST Act, which provides for the authority to act on receipt of the appeal application, as follows:

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