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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Governmental Authority/entity or not - APIIC which awarded ...


APIIC Recognized as "Government Entity" Under GST Due to 100% Andhra Pradesh Government Ownership.

July 16, 2020

Case Laws     GST     AAR

Governmental Authority/entity or not - APIIC which awarded construction work to the applicant - the Government of Andhra Pradesh including its nominees is having 100% of share holding and thus it is covered under the definition of 'Government Entity' under the above said provisions. - M/s APIIC is a “Government Entity” for the purpose of GST matters.

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