Case Law Details
In re National Dairy Development Board (GST AAAR Gujarat)
Member (Central) held that in absence of sufficient information, it cannot be determined whether M/s. NDDB is ‘Governmental Authority’. It is also held that exemption in not admissible to M/s NDDB for providing services of “Renting of Immovable property” Member (State) agreed with findings on first issue. As regarding second issue, it is held that it is not subject matter in this appeal hence the same can’t be decided in this appeal.
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING,GUJARAT
The appellant, M/s. National Dairy Development Board (herein after referred to as ‘M/s. NDDB’) is a statutory body constituted by an Act of Parliament, namely, the National Dairy Development Board Act, 1987. M/s. NDDB has created a trust in the name of ‘Anandalaya Educational Society’ and allowed it to occupy the property within its campus. The property is allowed to be used or leased at very nominal amount.
2. The appellant filed an application for Advance Ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) and sought ruling on following questions-
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