Case Law Details
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 Dairy Development Board Act, 1987 (NDDB Act); the objectives of NDDB include promoting dairy and other agriculture based industries; and the activities undertaken by NDDB, to fulfill its objectives, include providing technical, financial as well as managerial assistance.
1.1 The applicant submitted that the NDDB Act also empowers them to transfer the whole or any part of its managerial, technical or other functions in relation to any organizations receiving assistance from the National Dairy Development Board to the recipient organization; that Section 16(4) of the NDDB Act has specifically authorized NDDB to undertake any activity entrusted by the central government or any state government where the government requires assistance of NDDB’s expertise in the dairy development sector; that as per Section 16(5) of the NDDB Act, the applicant can participate, with the prior approval of the central government, in any organization, financially, managerially, or in any other manner.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
