Sri Satya Sai Water Supply Project Board is not a Govt entity: AAR

In re Sri Satya Sai Water Supply Project Board (GST AAR Andhra Pradesh) 1. Whether the applicant qualifies as a ‘Governmental Authority’ under the Act and whether the services availed by it are exempt from the GST by virtue of Entry 3 in Notification 12/2017 (Rate), dt: 28.06.2017? The applicant is constituted by the Government i.e., the State of Andhra Pradesh under G.O.Ms No. 344 dated: 16.09.1997. Hence is qualified by this condition. Whether the applicant possesses 90% or more participation by the Government by way of equity or control. The Board of the applicant i.e., “Sri Satya...