Case Law Details
In re M/s. Dholera Industrial City Development Project ltd. (GST AAR Gujarat)
(i) Whether applicant can claim benefits available to Government Entity?
Government entity has been defined in Notification No. 11/2017-Central Tax (rate) dated 28.06.2017, as amended, which reads as below:-
“Government Entity” means an authority or a board or any other body including a society, trust, corporation, i) set up by an Act or Parliament or State Legislature,; or ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”
Since the applicant is constituted by the participation share of 51% of State Government and 49% of Central Government, hence being, fully constituted by the share of Government, the applicant is covered under the definition of “Government Entity”
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