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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The key points are: The applicant (THDCIL) does not qualify as a 'Government Entity' under GST laws as it fails to meet the criteria of having 90% or more equity or control by the government. Although initially established with 100% government equity, currently the government's stake is only 25.504% due to equity dilution. Consequently, THDCIL cannot avail the GST exemption on legal services received under the reverse charge mechanism, which is available only to 'Government Entities' as per the relevant GST notifications. The Advance Ruling Authority has ruled that THDCIL does not satisfy the definition of a 'Government Entity' for GST purposes due to insufficient government equity participation.

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