Registration in GST of Govt. Department Daman & Diu.

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....al authority in which they are engaged as Public authorities". The CGST Act further Under Section 7 (2) (b) provides that only those activity and transaction of the Central Government, a State Government or any local authority in which they are engaged as Public authorities", shall be considered as neither Supply of Goods nor Services which may be notified by the Government on the recommendation of the council. Therefore all other transactions and activities except as may be Notified u/s 7(2) (b}, of the Government Department will come under taxability in GST. Section 51 (1) of the CGST further requires all departments or establishment of the Central Government, or State Government, Local Authority or Governmental Agencies shall re....

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....ct from the appointed day. (3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession. (4) Notwithstanding anything contained in sub-sections (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, demerger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Comp....

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....ii) such other person or class of persons as may be notified by the Government on the recommendations of the Council." The Union Territory Goods & Services Tax Act, 2017 published in the Gazette of India, Extraordinary, Part - II, Section 21: "Application of provisions of Central Goods and Services Tax Act- Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,- (i) scope of supply; (ii) composition levy; (iii) composite supply and mixed supply; (iv) time and value of supply; (v) input tax credit; (vi) registration; (vii) tax invoice, credit and debit notes; (viii) ....