legal metrology, transport department under state government..covered as 'Government'??
Good morning all experts!!
Are Legal metrology department and Transport department can be termed as regulatory bodies so as not to be covered under the definition of 'Government' for section 9(3) of CGST Act 2017?
Debate on Whether Legal Metrology and Transport Departments Qualify as 'Government' Under CGST Act Section 9(3) Participants in a discussion forum debated whether the legal metrology and transport departments are considered 'Government' under Section 9(3) of the CGST Act 2017. One participant noted that 'Government' is defined in Section 2(53) of the CGST Act as the Central Government. Another highlighted the broader constitutional context, referencing Article 12 and various sections of the General Clauses Act, which include both Central and State Governments. The conclusion suggested that these departments are not executing executive powers in the name of the governor, thus they might not be classified as 'Government' but rather as authorities deriving power from specific legislative acts. (AI Summary)
Goods and Services Tax - GST