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Case Law Details

Case Name : In re Siddartha Constructions (GST AAR Andhra Pradesh)
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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 Ent

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