NRRDA has been established by the Government of India with effective control by the Ministry of Rural Development to carry out functions entrusted by the Central Government as per the Rules of NRRDA.

I am directed to refer to your letter U.O. No. P-11014/01/2006-Tech, dated 18.05.2018, and to say that Nationa! The rural Roads Development Agency (NRRDA) is not established by an Act of Parliament or State Legislature. It is an autonomous body registered - under the Society Registration Act and functions under a rule called Rules of National Rural Roads Development Agency. So NRRDA is not 'Government' as per GST Act. As per GST Act, Government means Central Government or State Government Administrator appointed by the Central Government (in the case of Union territory without legislature).

The new Goods and Services Tax (GST) laws require that all invoices should show the value of supply and GST separately, and the value of Supply will, therefore, include non-GST taxes, which remain embedded in the input prices, such as taxes on Petroleum Products.

Complex tax structure and paperwork forced the transport industry to spend 50-60% of resources on tax compliance and deposit of interstate sales tax. Monitoring and collection of sales tax at interstate barriers obviated. A single GST means increased uptime for trucks, better turnaround, and an optimized warehousing structure. India was burdened with heavy logistics costs: about 14% of the total value of goods as against 6-8% in other major countries.

उपर्युक्त विषय के संबंध में कहना है कि बिहार मूल्य वर्धित कर-अधिनियम 2005 की धरा 41 में कार्य संविदा के मद में भुगतान किये जाने के समय प्रावधनान्तर्गत श्रोत पर कर की कटौती किये जाने का प्रावधन है। इस प्रावधन के अंतर्गत बिहार मूल्य वर्धित कर नियमावली 2005 के नियम 29 में रीति स्पष्ट रूप से विहित की गई है। श्रोत पर कटौती करने का दायित्व उस पदाधिकारी को दिया गया है जिनके द्वारा उक्त मदों में आपूर्तिकर्त्ता/संवेदक को भुगतान किया जाता है।