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    <title>2022 (12) TMI 120 - AUTHORITY OF ADVANCE RULING, JHARKHAND</title>
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    <description>The AAR held that Damodar Valley Corporation qualifies as a Government entity under GST Notifications 31/2017 and 32/2017. The corporation, established by Parliamentary Act with 100% government control and engaged in electricity generation, transmission, distribution, flood control, irrigation, and related activities, meets the statutory criteria for Government entity classification. The ruling confirms applicability of the relevant GST rate notifications to the corporation&#039;s operations.</description>
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      <description>The AAR held that Damodar Valley Corporation qualifies as a Government entity under GST Notifications 31/2017 and 32/2017. The corporation, established by Parliamentary Act with 100% government control and engaged in electricity generation, transmission, distribution, flood control, irrigation, and related activities, meets the statutory criteria for Government entity classification. The ruling confirms applicability of the relevant GST rate notifications to the corporation&#039;s operations.</description>
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