Last Forest Enterprise Private Limited ., In re
Date: July 8, 2024
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Jayapriya, A Valli
Subject Matter
Grant from Food and Agriculture Organisation of United Nations is not a supply
Summary
The case involves a private limited company seeking an advance ruling regarding a grant provided to them by the Food and Agriculture Organization (FAO) of the United Nations. The applicant poses various queries: whether the grant constitutes a supply…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,TAMILNADU 1) At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in parimateria and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically…