legal metrology, transport department under state government..covered as Government ?? – Goods and Services Tax – Started By: – RamKumar Lakkoju – Dated:- 31-1-2018 Last Replied Date:- 3-5-2018 – 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? – Reply By RAJA SWAMINATHAN – The Reply = As per Section 2(53) of CGST act Government has been defined as Central Government. – Reply By Alkesh Jani – The Reply = Sir, There is no specific article in our Constitution which specifically talks about the definition of government . However, if we consider the simple definition of the
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ions of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. Here it important to note that as per Section 2(84) (84) person includesj. a local authority; k. Central Government or a State Government;……. In view of above even Central and State Government are covered as person, However, specific Exemption are given. The other experts are invited to correct me if mistaken. – Reply By Himansu Sekhar – The Reply = Question 3: What
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ive actions of the Government of India shall be expressed to be taken in the name of the President. Therefore, the Central Government means the President and the officers subordinate to him while exercising the executive powers of the Union vested in the President and in the name of the President. Similarly, as per clause (60) of section 3 of the General Clauses Act,1897, the State Government , as respects anything done after the commencement of the Constitution, shall be in a State the Governor, and in an Union Territory the Central Government. As per Article 154 of the Constitution, the executive power of the State shall be vested in the Governor and shall be exercised by him either directly or indirectly through officers subordinate to h
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