TMI BlogWhether the applicant can be considered as “government”? - Liquidated damages - It is not created by the...Whether the applicant can be considered as “government”? - Liquidated damages - It is not created by the constitution of India as a legislative, executive or judicial authority of the country - hence, the applicant cannot be treated as “Government” as defined u/s 2(53) of the CGST Act, 2017 - Benefit of exemption not available. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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