Steel Authority of India Ltd. (SAIL) is a ‘Government Entity’ for GST purpose

In re NBCC (India) Limited (GST AAR Odisha) Questions Asked a) The Authority for Advance Ruling vide its Order No 07/ODISHA-AAR/2020-21 dated 09.03.2021 held that Steel Authority of India Ltd. (SAIL) is a Government Entity and the construction work of ISPAT POST- GRADUATE MEDICAL INSTITUTE AND SUPER SPECIALIY HOSPITAL, at Rourkela is a work entrusted by Central Government; to SAIL, therefore M/s URC Construction (P) Ltd. executing the work under the Letter of Award between the Applicant and M/s I IRC Construction (P) Ltd. is leviable to a tax rate@6% each on Central GST and SGST. Therefore, t...