Supply between NDDB & State Govt. can’t be treated as supply between ‘related persons’

In re M/s. National Dairy Development Board (GST AAR Gujarat) It is held The transactions undertaken by NDDB and Unions in accordance with the agreements made by NDDB with State Government of Assam and Jharkhand are not to be considered as supply between ‘related persons’ in accordance with Schedule I of Central Goods and Service Tax Act, 2017 (CGST Act) read with Section 15 of CGST Act and corresponding provisions under the Gujarat Goods and Services Tax Act, 2017. FULL TEXT OF ADVANCE RULING The applicant, NDDB, is a statutory body constituted by an Act of Parliament, namely the National...