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Issues: Whether the applicant qualified as a Government Entity for the purpose of entry 9C of Notification No. 12/2017-Central Tax (Rate), and whether supply of service by a Government controlled association against consideration received in the form of grants from Government or local authority was exempt from GST.
Analysis: Entry 9C applies only when the supplier is a Government Entity and the supply is made to Government, local authority, or a specified person against consideration received in the form of grants. A Government Entity must be a body set up by an Act of Parliament or State Legislature, or established by Government, with 90 per cent or more participation by way of equity or control, and must carry out a function entrusted by Government or a local authority. The applicant was a society registered under the Societies Registration Act and did not establish that it had been set up by statute or established by Government. Mere governmental control or supervision was held insufficient to satisfy the definition.
Conclusion: The applicant was not a Government Entity and therefore could not claim exemption under entry 9C. The supply in question was liable to GST.
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