GST on Immovable property renting services by NDDB to an educational institute

In re Ms. National Dairy Development Board (GST AAR Gujarat)

(i) Whether NDDB would be qualified as ‘Governmental Authority’ from GST perspective ?;

National Dairy Development Board (24AADCN2029C1Z5) would be qualified as ‘government authority’ from Goods and Services Tax perspective, if it fulfills the condition namely ‘with ninety percent or more participation by way of equity or control to carry out any function entrusted to a municipality under article 243W of the Constitution”.

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