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APIIC is Govt entity but no GST rate benefit on business-activities

Case Law Details

Case Name
In re DEC Infrastructure and Projects (I) Pvt. Ltd. (GST AAR Andhra Pradesh)
Date of Judgement/Order
Only available for paid members
Advertisement In re DEC Infrastructure and Projects (I) Pvt. Ltd. (GST AAR Andhra Pradesh) Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) was formed in 1973 by the GO No: 831 dated 10-SEP-1973 issued by Government of Andhra Pradesh. As seen from the share holding ratios of the 41st Annual Reports for the years 2013-14 is made avaiIable by APIIC website https://www.apiic.in. the Government of Andhra Pradesh including its nominees is having 100% of share holding and thus it is covered under the definition of ‘Government Entity’ under the above said provisions. T...
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