GST: Haryana Warehousing Corporation is not a ‘Government entity’

In re Haryana State Warehousing Corporation (GST AAR Haryana) Whether definition of Government Entity as defined in Para 2 (zfa) in Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 32/2017- Central Tax (Rate) dated 13.10.2017 is applicable on the applicant i.e. Haryana State Warehousing Corporation? In order to qualify for a Government Entity the applicant must have been setup by an Act of the Legislature of the Union or of the State or it must have been established by any of the Governments i.e. the Union or of the State. It is a matter of fact that ...