GST - AAR Chhattisgarh: Departments functioning directly under CG/SG/UT/Local Authority would form part of the respective Governments, whereas corporations cannot be generalized; If no consideration is payable, the person to whom the goods are delivered or made available, or uses the goods or services shall qualify as the recipient; As entities functional outside the state, hence ruling not passed [Order attached]

09-Jan-2023 17:28:42