Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 86B] [Entire Act] Union of India - Subsection Section 86B(e) in The Central Goods and Services Tax Rules, 2017 (e)the registered person is -(i)Government Department; or(ii)a Public Sector Undertaking; or(iii)a local authority;or(iv)a statutory body: