Visvesvaraya National Institute of Technology is not a Govt. Authority: AAR

In re Security and Intelligence Services (India) Ltd (GST AAR Maharashtra) Visvesvaraya National Institute of Technology (VNIT) has neither been set up by an Act of Parliament or a State Legislature, nor has been established by any Government, with ninety percent or more participation by way of equity or control, to carry out any function entrusted to Municipality under Article 243W of the Constitution or to a Panchayat under 243G of the Constitution. Hence, they cannot be considered as ‘Governmental Authority’. Therefore Serial No. 3 of Notification No. 12/2017 is not applicable ...