https://www.taxtmi.com/caselaws?id=432540 The AAR, Chhattisgarh ruled that corporations under government ministries cannot be generalized as Central/State Government entities but may qualify as governmental authorities or government entities subject to statutory conditions. For GST rate benefits under Notification 11/2017, all specified conditions must be fulfilled. The service recipient is determined by who is liable for payment consideration, or if no consideration exists, who receives or uses the goods/services. The AAR declined to classify specific entities outside Chhattisgarh's jurisdiction, stating such classification requires incorporation details and business information beyond the scope of advance rulings under Section 98 read with Section 97(2) of CGST Act, 2017. en-us Fri, 27 May 2022 00:00:00 +0530 Mon, 14 Apr 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432540 The AAR, Chhattisgarh ruled that corporations under government ministries cannot be generalized as Central/State Government entities but may qualify as governmental authorities or government entities subject to statutory conditions. For GST rate benefits under Notification 11/2017, all specified conditions must be fulfilled. The service recipient is determined by who is liable for payment consideration, or if no consideration exists, who receives or uses the goods/services. The AAR declined to classify specific entities outside Chhattisgarh's jurisdiction, stating such classification requires incorporation details and business information beyond the scope of advance rulings under Section 98 read with Section 97(2) of CGST Act, 2017. Case-Laws GST Fri, 27 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432540