https://www.taxtmi.com/highlights?id=57603 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 en-us Wed, 14 Apr 2021 14:53:50 +0530 Wed, 14 Apr 2021 14:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57603 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 Highlights GST Wed, 14 Apr 2021 14:53:50 +0530 https://www.taxtmi.com/highlights?id=57603