UK CAMPA falls under State Government category under CGST Act, 2017

In re M D Power Transmission Corporation of  Uttaranchal Limited (GST AAR Uttarakhand)

Q1. Whether UK CAMPA, falls under the ambit of the definition of “Government” as laid under section 2(53) of the Central Goods & Service Tax (CGST) Act, 2017?

A1. UK CAMPA falls under the category of State Government as per the provisions of the CGST Act, 2017.

Q2. Whether services rendered by UK CAMPA for which compensation is paid by PTCUL, qualifies as a ‘supply of services’ as per section 7 of CGST Act, 2017?

A2. Services rendered through the Forest Department of State Government of Uttarakhand, for which compensation is paid by PTCUL, qualifies as a ‘supply of services’ as per section 7 of CGST Act, 2017.

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