Goods & Services Tax
Advance Rulings

Advance Rulings

96
Gujarat
National Dairy Development Board
i. By virtue of tripartite agreement between NDDB, State Government & Unions, whether the arrangement between NDDB and Unions would be considered as supply between ‘related persons’ in accordance with Schedule 1 of the Central Goods & Service Tax Act, 2017?

ii. Assuming answer to above point is affirmative, whether the applicant would be required to determine value of activities undertaken by them in accordance with Section 15(5) of CGST Act, 2017 read with Rule 28 of the CGST Rules, 2017?
97(2)(c)
GUJ/GAAR/R/2018/11 Dt.
2018-05-08