Whether the applicant can be considered as “government”? - ...

Case Laws     GST

June 26, 2019

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.

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