Supply to OKCl cannot be held to be a supply to Government

In re Telecommunications Consultants India Ltd. (GST AAAR Odisha) We notice that the Authority for Advance Ruling, Odisha, in their findings (para 5.3 of the Order) has clearly observed that Odisha Knowledge Corporation Limited (OKCL) was promoted by the Higher Technical Education Department, Govt of Odisha and was incorporated under the Companies Act, 1956, as a Public Sector Undertaking to create new paradigm in education and development through universalisation and integration of Information Technology in teaching, learning and educational management processes in particular and socio-econom...