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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

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


Gujarat State Road Development Corporation recognized as Government Entity under Articles 243W and 243G for road and bridge development.

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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