https://www.taxtmi.com/caselaws?id=422143 The AAAR Rajasthan held that RUDSICO, a statutory corporation providing drinking water and sewerage services, does not qualify as a governmental or local authority for GST exemption purposes. The authority ruled that statutory bodies created by Parliament or State Legislature under Articles 53(3)(b) and 154(2)(b) of the Constitution have independent legal existence separate from the State. Citing SC precedent in Agarwal v. Hindustan Steel, the authority determined that equity control by development authorities does not constitute government control, making RUDSICO ineligible for GST exemptions applicable to governmental entities. en-us Mon, 13 Dec 2021 00:00:00 +0530 Thu, 03 Apr 2025 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422143 The AAAR Rajasthan held that RUDSICO, a statutory corporation providing drinking water and sewerage services, does not qualify as a governmental or local authority for GST exemption purposes. The authority ruled that statutory bodies created by Parliament or State Legislature under Articles 53(3)(b) and 154(2)(b) of the Constitution have independent legal existence separate from the State. Citing SC precedent in Agarwal v. Hindustan Steel, the authority determined that equity control by development authorities does not constitute government control, making RUDSICO ineligible for GST exemptions applicable to governmental entities. Case-Laws GST Mon, 13 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422143