https://www.taxtmi.com/caselaws?id=293123 Eligibility for "Government Entity" status under the exemption notification depends on both establishment by statute or government and 90% or more government participation by equity or control for carrying out an entrusted function. Mere creation under a statute is not enough. On the facts, although the applicant was constituted under the Warehousing Corporations Act, 1962, the Central Government held only 55.02% equity, and the board structure and appointment of the Managing Director did not show the required level of government control. The statutory threshold was therefore not met, and the applicant was not treated as a "Government Entity" under the notification. en-us Fri, 11 Oct 2019 00:00:00 +0530 Wed, 12 Mar 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293123 Eligibility for "Government Entity" status under the exemption notification depends on both establishment by statute or government and 90% or more government participation by equity or control for carrying out an entrusted function. Mere creation under a statute is not enough. On the facts, although the applicant was constituted under the Warehousing Corporations Act, 1962, the Central Government held only 55.02% equity, and the board structure and appointment of the Managing Director did not show the required level of government control. The statutory threshold was therefore not met, and the applicant was not treated as a "Government Entity" under the notification. Case-Laws GST Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293123