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TMI Bloglegal metrology, transport department under state government..covered as 'Government'??X X X X Extracts X X X X X X X X Extracts X X X X ..... Good morning all experts!! Are Legal metrology department and Transport department can be termed as regulatory bodies so as not to be covered under the definition of 'Government' for section 9(3) of CGST Act 2017 ? - Reply By RAJA SWAMINATHAN - The Reply = As per Section 2(53) of CGST act Government has been defined as Central Government. - Reply By Alkesh Jani - The Reply = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, There is no specific article in our Constitution which specifically talks about the definition of government . However, if we consider the simple definition of the term government , then ideally it means a system by which a state or a country is governed , legislatively administratively. Considering these two significant aspects of the term government , it is interesting to note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that one has to refer various articles of the Constitution of India. The closest one with a kind of definition of government is Article 12 : the STATE include government and parliament of India the government and legislature of each of the states all other local authorities within the territory of India or under the control of government of India. 2. The Legal metrology department an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Transport department are Department of the Government. The Section 9(3) states that 9( 3 ) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. Here it important to note that as per Section 2(84) ( 84 ) person includes- ------------j. a local authority; k. Central Government or a State Government;....... In view of above even Central and State Government are covered as person, However, specific Exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are given. The other experts are invited to correct me if mistaken. - Reply By Himansu Sekhar - The Reply = Question 3: What is the meaning of Government ? Answer: As per section 2(53) of the CGST Act, 2017 , Government means the Central Government. As per clause (23) of section 3 of the General Clauses Act, 1897 the Government includes both the Central Government and any State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government. As per clause (8) of section 3 of the said Act, the Central Government , in relation to anything done or to be done after the commencement of the Constitution, means the President. As per Article 53 of the Constitution, the executive power of the Union shall be vested in the President and shall be exercised by him either directly or indirectly through officers subordinate to him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the Constitution. Further, in terms of Article 77 of the Constitution , all executive actions of the Government of India shall be expressed to be taken in the name of the President. Therefore, the Central Government means the President and the officers subordinate to him while exercising the executive powers of the Union vested in the President and in the name of the Presi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. Similarly, as per clause (60) of section 3 of the General Clauses Act,1897 , the State Government , as respects anything done after the commencement of the Constitution, shall be in a State the Governor, and in an Union Territory the Central Government. As per Article 154 of the Constitution, the executive power of the State shall be vested in the Governor and shall be exercised by him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either directly or indirectly through officers subordinate to him in accordance with the Constitution. Further, as per article 166 of the Constitution , all executive actions of the Government of State shall be expressed to be taken in the name of Governor. Therefore, State Government means the Governor or the officers subordinate to him who exercise the executive powers of the State vested in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Governor and in the name of the Governor. - Reply By Himansu Sekhar - The Reply = I hope this will solve the query raised by the queriest - Reply By Alkesh Jani - The Reply = Thanks Himanshuji, for knowledge shared - Reply By Himansu Sekhar - The Reply = OK sir - Reply By RamKumar Lakkoju - The Reply = Good morning all, Thanks you Mr. Himansu Sekhar. Based on discussion, my conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is - As the legal metrology, transport departments are not executing any executive powers in the name of governor, They cannot be termed as Government. Is it correct? - Reply By YAGAY and SUN - The Reply = No, they are just appropriate authority(ies) in their respective area of work and LM Act; RTO Act etc. They derive power through their respect Acts as made by Parliament of India. - leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al metrology, transport department under state government..covered as 'Government'?? - Query Started By: - RamKumar Lakkoju Dated:- 31-1-2018 Goods and Services Tax - GST - Got 8 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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