https://www.taxtmi.com/caselaws?id=382265 A State Government company with overwhelming government ownership and engagement in a public water resources project was treated as a government entity under the exemption notification. The applicant's composite works contract, consisting mainly of earthwork, dredging and allied activities with goods not exceeding 25% of the value, was held to relate to a function entrusted to a Panchayat under Article 243G because it improved irrigation and waterways. The supply remained taxable under the rate notification for the earlier period, but after the amendment to the exemption entry it became exempt when supplied to the government entity in relation to that Panchayat function. en-us Thu, 27 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382265 A State Government company with overwhelming government ownership and engagement in a public water resources project was treated as a government entity under the exemption notification. The applicant's composite works contract, consisting mainly of earthwork, dredging and allied activities with goods not exceeding 25% of the value, was held to relate to a function entrusted to a Panchayat under Article 243G because it improved irrigation and waterways. The supply remained taxable under the rate notification for the earlier period, but after the amendment to the exemption entry it became exempt when supplied to the government entity in relation to that Panchayat function. Case-Laws GST Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382265