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    <description>The rectification application filed by M/s. Security and Intelligence Services (India) Limited regarding the classification of Visvesvaraya National Institute of Technology (VNIT) as a &quot;Government Authority&quot; was rejected. The Authority found no mistake in the original ruling order and concluded that VNIT did not meet the criteria to be considered a &quot;Governmental Authority.&quot; The rectification application was deemed not maintainable under Section 102 of the Central Goods and Services Tax Act and Maharashtra Goods and Services Tax Act, leading to its rejection in the final order dated 17/01/2020.</description>
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