as per the definition under clause (g) of the definition :- any corporation established by or under any central act, state act or provisional act or a government company as defined in clause (45) of Section 2 of the companies act, 2013.
A state governement office, say Animal Husbandary Department District office is directed to take GST registration to collect GST on sales to buyers. Under which catagpry we can regist this office and what documentd to be collected.
Government entities / PSUs , etc. not dealing in GST supplies or persons exclusively dealing in exempted / Nil rated / non –GST goods or services would neither be required to obtain registration nor required to file returns under the GST law.
However, State tax authorities may assign Departmental ID to such government departments/ PSUs / other persons.
They will ask the suppliers to quote the Department ID in the supply invoices for all inter-State purchases being made to them. Such supplies will be at par with B2C supplies and will be governed by relevant provisions relating to B2C supplies.
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