https://www.taxtmi.com/caselaws?id=294079 An entity qualifies as a "Government Entity" under Notification No. 11/2017-Central Tax (Rate), as amended, where it is established by the Government, remains under Government control or has the required equity participation, and performs functions entrusted by the Government. The Uttar Pradesh AAR noted that the applicant was created under the statutory transfer scheme linked to the Electricity Act, 2003, with its Board and Chairman appointed by the State Government, and that it carried out transmission and allied power-system functions for the State. On that basis, the applicant was covered by the notification definition. en-us Fri, 17 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294079 An entity qualifies as a "Government Entity" under Notification No. 11/2017-Central Tax (Rate), as amended, where it is established by the Government, remains under Government control or has the required equity participation, and performs functions entrusted by the Government. The Uttar Pradesh AAR noted that the applicant was created under the statutory transfer scheme linked to the Electricity Act, 2003, with its Board and Chairman appointed by the State Government, and that it carried out transmission and allied power-system functions for the State. On that basis, the applicant was covered by the notification definition. Case-Laws GST Fri, 17 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294079