Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    Exemption from GST - supply of services...     TaxTMI    Classification of services - activity of insulating...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    SEZ unit - requirement to pay tax under reverse...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Seeking cancellation of pre-arrest bail granted to...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    TDS u/s 194H - Higher rate of TDS @20% in absence...     TaxTMI    Reopening of assessment u/s 147 - second...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

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

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

View Source

 

← Previous Next →

 

You may also like:

  1. Renting of immovable property service provided by National Dairy Development Board to an educational institute would be exempted (if NDDB qualifies as ‘governmental authority’).

  2. Exemption from Service tax - interpretation of “or” as “and” - governmental authority - educational institutions - Indian Institute of Technology, Patna (IIT Patna) -...

  3. Exemption from service tax - MANIT is an Educational Institute of National Importance - The substitution vide Notification No.02/2014-ST dated 30.01.2014, of the...

  4. Scientific Research Expenditure - Approved Scientific Research Associations/Institutions - National Institute Of Ocean Technology, Chennai - Notification

  5. Eligibility for GST Exemption by All India Institute of Medical Sciences - pure services received from Vendors - The Authority for advance ruling examines the evidence...

  6. Classification of supply of services - local authority or not - The requirement that the authority must be established to carry out any function entrusted to a...

  7. Services provided to the Government, a local authority or a governmental authority with regard to water supply - exemption will include the activity of construction of tube wells.

  8. Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

  9. Deduction u/s 10(10AA) - leave encashment on retirement - Since as per the documents, Malviya National Institute of Technology, Jaipur (Raj) is a Govt. Institution,...

  10. National Financial Reporting Authority Amendment Rules, 2022 - Punishment in case of non-compliance - Notification

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: LTCG - Determination of Fair Market Value (FMV) - The Tribunal found t...
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
C: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
H: Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 8...
H: Estimation of income - bogus purchases - The Tribunal recognized the a...
H: Penalty u/s 270A - allegation of misreporting as per section 270A(9) -...
H: Delay in filling appeal before ITAT - delay of 105 days - The Tribunal...
H: Retraction of statement given during survey - evidentiary value of sta...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT
A: Understand the Contrasts between Government and Public Limited Companies
A: PIL challenging provisions of 101st Constitutional Amendment Act relat...
N: Exemption from specified income U/s 10(46) – ‘Kerala Autorickshaw Work...
H: Additions on the basis of material seized during the search in case of...
H: Refund of EDD - Period of limitation - Appellant unaware of finalisati...
H: Enhancement of value - old and used worn clothing, completely fumigate...
H: Classification of imported goods - Optical Transceiver - Benefit exemp...
H: Valuation of imported Goods - Allowance of discount of 25% to appellan...
H: Initiation of CIRP - Maintainability of application filed u/s 9 of the...
H: CIRP - Validity of deed of assignment of lease - Authority of RP to Is...
H: Rejection of Section 7 Application - NPA - Corporate Debtor unable to ...
H: Extended period of Limitation - suppression of facts or not - The Trib...
C: Unauthorised foreign exchange transactions
A: Excess or Short Payment of Customs Duty on Import of goods into India
A: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...
A: Understanding the Scope of Accounting.
A: GST not payable on amount recovered from permanent employees for cante...
A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...
A: Demand should not be raised when negative taxable and invoice value ar...