https://www.taxtmi.com/caselaws?id=408489 Entry 9C of Notification No. 12/2017-Central Tax (Rate) applies only where the supplier is a Government Entity and the supply is made to Government, a local authority, or a specified person against consideration received as grants. A Government Entity must be a body set up by an Act of Parliament or State Legislature, or established by Government, with 90% or more participation by way of equity or control, and performing a function entrusted by Government or a local authority. A society registered under the Societies Registration Act did not satisfy this definition, and mere governmental control or supervision was insufficient. The exemption was therefore unavailable and the supply remained liable to GST. en-us Mon, 07 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408489 Entry 9C of Notification No. 12/2017-Central Tax (Rate) applies only where the supplier is a Government Entity and the supply is made to Government, a local authority, or a specified person against consideration received as grants. A Government Entity must be a body set up by an Act of Parliament or State Legislature, or established by Government, with 90% or more participation by way of equity or control, and performing a function entrusted by Government or a local authority. A society registered under the Societies Registration Act did not satisfy this definition, and mere governmental control or supervision was insufficient. The exemption was therefore unavailable and the supply remained liable to GST. Case-Laws GST Mon, 07 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408489