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TMI Blog2019 (3) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle 243W of the Constitution . As it is not submitted by the applicant as to whether it fulfills the said condition, if in the case of the applicant, this condition is fulfilled, then it attract the benefit of the exemption, otherwise not. Renting of immovable property service provided by National Dairy Development Board (24AADCN2029C1Z5) to an educational institute would be exempted under Sr. No. 4 of Notification No. 12/2017-Central Tax (Rate) and corresponding State Tax Notification, if it qualifies as governmental authority . - GUJ/GAAR/RULING/2019/02 (In Application no. Advance ruling/SGST&CGST/2017-18/AR/15) - - - Dated:- 22-2-2019 - R.B MANKODI AND G.C. JAIN, MEMBER Present for the applicant : Shri Hardik Shah, CA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Anandalaya Educational Society. 1.2 The applicant then by citing the definition of Governmental Authority given under Section 2(16) of IGST Act, 2017 submitted that a question may arise as to whether the condition of holding ninety percent control and to carry out function mentioned under Article 243W is applicable to the body set up by an Act of Parliament. The applicant then stated that the words used in the definition is or between (i) (ii) which means that the condition of 90% or more participation by way of equity or control, to carry out any function entrusted to municipality under Article 243W would be applicable to body which is established by the Government and the board/body set up by an act of Parliament or a State Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, Chartered Accountant, for the appellant on 07.11.2017. We have considered the submissions made by the applicant in the application for advance ruling and submissions made at the time of personal hearing. We have also considered the comments offered by the department vide letter F.No. IV/16-13/GST/AAR-NDDB/T/2017-18 dated 15.11.2017. 4. Firstly we deal with the question as to whether NDDB would be qualified as governmental authority from GST perspective or otherwise. We observe that the phrase governmental authority has not been defined in CGST Act. However, the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 wherein exemption from payment of tax is notified, defines the governmental authority in para 2(zf) as having t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on entrusted to a municipality under article 243W of the Constitution . As it is not submitted by the applicant as to whether it fulfills the said condition, if in the case of the applicant, this condition is fulfilled, then it attract the benefit of the exemption, otherwise not. 8. In view of the foregoing, we rule as under :- RULING (i) National Dairy Development Board (24AADCN2029C1Z5) would be qualified as government authority from Goods and Services Tax perspective, if it fulfils the condition namely with ninety percent or more participation by way of equity or control to carry out any function entrusted to a municipality under article 243W of the Constitution . (ii) Renting of immovable property service provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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