Transactions undertaken by applicant-NDDB and Unions i.e., Jharkhand State Cooperative Milk Producers’ Federation Limited (JMU) and West Assam Milk Producers’ Co-operative Union Limited (WAMUL) pursuant to arrangement between State government of Jharkhand & Assam and applicant for developing dairying are not to be considered as supply between ‘related persons’ in accordance with Schedule I of Central Goods and Service Tax Act, 2017 (CGST Act) read with Section 15 of CGST Act
Citation: [2018] 94 taxmann.com 456 (AAR-GUJARAT)