Gujarat Industrial Development Corporation is a Government Entity: AAAR

In re Gujarat Industrial Development Corporation (GST AAAR Gujarat)

AAAR held that Gujarat Industrial Development Corporation  does not fall under the category of ‘State Government’ but is covered under the category ‘Government Entity’,

Read AAR :- No GST exemption to GIDC on establishment, organisation & development of industries

FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017.

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