NDDB cannot be treated as Governmental Authority in absence of sufficient information: AAAR

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. Natio...