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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Governmental authority or Government Entity? - Government of ...

September 24, 2021

Case Laws     GST     AAR

Governmental authority or Government Entity? - Government of Gujarat has established GSRDC as its wholly owned company and entrusted it with the development of roads and bridges. Thus, GSRDC satisfies the definition of Government Entity - thus, roads and bridges are activities entrusted to a municipality under Article 243W of our Constitution and to a Panchayat under Article 243G of our Constitution. - AAR

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