GST payable on amount recovered from contractors for breach of conditions

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 function entruste...