AAR : Administrative support to Milk Producers' Unions for State Govts., not 'related party' transaction

Gujarat AAR holds that administrative support to Milk Producers’ Unions under an agreement with respective State Govts. of Jharkhand & Assam, shall not be considered as supply between ‘related persons’ in accordance with Schedule I of CGST Act r/w Section 15 of CGST Act and corresponding provisions under Gujarat GST Act; Notes that arrangement had been entered into by State Govts. and applicant with an objective of reviving Jharkhand State Cooperative Milk Producers...