https://www.taxtmi.com/forum/issue?id=113359 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. en-us Wed, 31 Jan 2018 11:31:47 +0530 Thu, 23 Jan 2025 15:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113359 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. Discussion-Forum GST Wed, 31 Jan 2018 11:31:47 +0530 https://www.taxtmi.com/forum/issue?id=113359