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Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) is Govt entity for GST

Case Law Details

Case Name
In re Siddartha Constructions (GST AAR Andhra Pradesh)
Date of Judgement/Order
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Advertisement In re Siddartha Constructions (GST AAR Andhra Pradesh) Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) was formed in 1973 by GO No: 831 dated: 10.09.1973 issued by Government of Andhra Pradesh. As seen from the share holding ratios of the 41′ Annual Report for the years 2013-2014 as made available by APIIC website https://www.apiic.in, the Government of Andhra Pradesh including its nominees have 100% of share holding and thus it is covered under the definition of ‘Government Entity’ under the above said provisions. Therefore, we conclude tha...
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