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GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Governmental Authority or not - National Institute of Design, ...

Case Laws     GST

April 14, 2021

Governmental Authority or not - National Institute of Design, Paldi, Ahmedabad (NID) - Since it has been established from the discussions hereinabove, that NID has been formed by an Act of Parliament, the applicant will have to register themselves as a tax deductor under the provisions of Section 24 of the CGST Act, 2017 read with Section 51 of the Act, if they fulfil the condition of ‘fifty-one percent, or more participation of Government by way of equity or control, to carry out any function’. - AAR

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