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    <title>2021 (6) TMI 83 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>The court ruled that Damodar Valley Corporation qualifies as a &quot;Government Entity&quot; under Notification No. 31/2017-Central Tax (Rate) and Notification No. 32/2017-Central Tax (Rate) dated 13.10.2017. This decision was based on the Corporation being established by an Act of Parliament, having 100% equity control by participating Governments, and carrying out functions entrusted by the Central Government. Consequently, Damodar Valley Corporation is considered a &quot;Government Entity&quot; under the relevant notifications.</description>
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      <description>The court ruled that Damodar Valley Corporation qualifies as a &quot;Government Entity&quot; under Notification No. 31/2017-Central Tax (Rate) and Notification No. 32/2017-Central Tax (Rate) dated 13.10.2017. This decision was based on the Corporation being established by an Act of Parliament, having 100% equity control by participating Governments, and carrying out functions entrusted by the Central Government. Consequently, Damodar Valley Corporation is considered a &quot;Government Entity&quot; under the relevant notifications.</description>
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