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GST payable on amount recovered from contractors for breach of conditions
Case Law Details
- Case Name
- In re M/s. Dholera Industrial City Development Project ltd. (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re M/s. Dholera Industrial City Development Project ltd. (GST AAR Gujarat)
(i) Whether applicant can claim benefits available to Government Entity?
Government entity has been defined in Notification No. 11/2017-Central Tax (rate) dated 28.06.2017, as amended, which reads as below:-
“Government Entity” means an authority or a board or any other body including a society, trust, corporation, i) set up by an Act or Parliament or State Legislature,; or ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a ...
