Case Law Details
In re Security and Intelligence Services (India) Ltd (GST AAR Maharashtra)
Visvesvaraya National Institute of Technology (VNIT) has neither been set up by an Act of Parliament or a State Legislature, nor has been established by any Government, with ninety percent or more participation by way of equity or control, to carry out any function entrusted to Municipality under Article 243W of the Constitution or to a Panchayat under 243G of the Constitution. Hence, they cannot be considered as ‘Governmental Authority’. Therefore Serial No. 3 of Notification No. 12/2017 is not applicable in the subject case.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING MAHARASHTRA
In the Case of the applicant, M/s. Security and Intelligence Services (India) Limited, holder of GSTIN 27AAECS3538A1ZN, an advance ruling order was passed under Section 98 of the Central Goods and Services lax Act and the Maharashtra Goods and Services Tax Act, 2017, vide order no GST-ARA-125/2018-19/B-58 Mumbai, dt. 24.05.2019.
2. The applicant has submitted an application for rectification of advance ruling order on 01.10.2019. The application is filed within prescribed time by the applicant.
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