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Case Law Details

Case Name : In re The Knanaya Multi Purpose Co-operative Credit Society Ltd. (GST AAR Kerala)
Related Assessment Year :
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In re The Knanaya Multi Purpose Co-operative Credit Society Ltd. (GST AAR KERALA)

Admittedly, the applicant is engaged in supplying services by way of accepting deposits, extending loans or advances. Therefore, the issue to be determined is whether the applicant qualifies to be a banking company, a financial institution or a non-banking financial company. The terms banking company, a financial institution or a non-banking financial company are not defined under the CGST Act, 2017. However, the terms are defined in the explan

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