Case Law Details
Case Name : In re M/s. R.S. Development & Constructions India Pvt. Ltd. (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re M/s. R.S. Development & Constructions India Pvt. Ltd. (GST AAR Kerala)
Kerala State Electricity Board Ltd could not be considered as constituted / established by the Government of Kerala to carry out any function entrusted to a municipality under article 243W or a panchayat under article 243G of the Constitution. Therefore, Kerala State Electricity Board Ltd will not come under the definition of “Governmental Authority” under Para 2(zf) of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017. However, Kerala State Electricity Board Ltd squarely falls under the def...
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