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Goods and Services Tax

Gujarat Industrial Development Corporation is not a governmental authority

Case Law Details

Case Name
In re Gujarat Industrial Development Corporation (GST AAAR Gujarat)
Date of Judgement/Order
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Advertisement In re Gujarat Industrial Development Corporation (GST AAAR Gujarat) The appellant Gujarat Industrial Development Corporation submitted that they provide amenities like road, supply of water or electricity, street lighting, drainage, sewerage, conservancy etc and these qualify as ‘water supply for domestic, industrial and commercial purposes’, ‘public health, sanitation conservancy and solid waste management’ and ‘public amenities including street lighting, parking lots, bus stops and public conveniences’. Further, the appellant submitted that their activity to make...
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