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Supply between NDDB & State Govt. can’t be treated as supply between ‘related persons’
Case Law Details
- Case Name
- In re M/s. National Dairy Development Board (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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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...
