Doubt related to cgst act

Is associate company called related party for the purpose of para 3 of section 7 of cgst act ?
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Quick Summary
This discussion clarifies whether an associate company is considered a related party for the purposes of paragraph 3 of Section 7 of the CGST Act. The consensus is that an associate company is indeed a related party if it is owned or controlled by the same entity as the business in question.

An associate company would be considered a related party for the purpose of para 3 of section 7 of the CGST Act if it is owned or controlled by the same person or entity as the particular business.

Thank you so much sir/madam

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