Gujarat Industrial Development Corporation is not a governmental authority

In re Gujarat Industrial Development Corporation (GST AAAR Gujarat) The appellant Gujarat Industrial Development Corporation submitted that they provide amenities like road, supply of water or electricity, street lighting, drainage, sewerage, conservancy etc and these qualify as ‘water supply for domestic, industrial and commercial purposes’, ‘public health, sanitation conservancy and solid waste management’ and ‘public amenities including street lighting, parking lots, bus stops and public conveniences’. Further, the appellant submitted that their activity to make available buildi...