TaxTMI 
TaxTMI 
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?
legal metrology, transport department under state government..covered as 'Government'??
31 Jan 2018 
8 Replies 
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Definition of government: departmental regulatory bodies may still be treated as government for GST classification depending on statutory source of authority.
Whether departmental bodies such as the Legal Metrology and Transport Departments constitute Government for section 9(3) of the CGST Act depends on statutory definitions and the source of executive authority: section 2(53) of CGST defines Government as Central Government; the General Clauses Act and Constitution equate Central and State Governments with the President and Governor respectively and their subordinate officers; section 2(84) treats governments as "persons" for GST, while departmental entities derive powers from enabling statutes and function as statutory or appropriate authorities rather than by exercising executive power in the name of the President or Governor. (AI Summary)
Whether departmental bodies such as the Legal Metrology and Transport Departments constitute Government for section 9(3) of the CGST Act depends on statutory definitions and the source of executive authority: section 2(53) of CGST defines Government as Central Government; the General Clauses Act and Constitution equate Central and State Governments with the President and Governor respectively and their subordinate officers; section 2(84) treats governments as "persons" for GST, while departmental entities derive powers from enabling statutes and function as statutory or appropriate authorities rather than by exercising executive power in the name of the President or Governor. (AI Summary)