Q. 306 You are kindly requested to give advice whether DDA is a local authority under GST and whether GST is required to be paid under RCM on ground rent paid to DDA?

Ans. The Dda is such a statutory corporation. It is a State for the purpose of Article 12 but is neither the legislature nor the executive for the purpose of the rest of the Constitution. It is not, therefore, a local authority because it does not administer Delhi or any area in Delhi.

Q. 305 I need some Cases of the Bombay high courts in Relation to Section 16(4). can i get from your website?

Ans. Here we found two judgements in relation to section 16(4) of Bombay High court.

“Nelco Ltd. Vs union of India”

“Indusind Media Communication ltd. Vs Union of India”

Q. 304 If Company is dealing in AC business, and uses stock of AC in their office, whether GST is applicable on it or not?

Ans. GST will not be applicable because there is no further supply of Goods as it is used in business.