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Damodar valley corporation fulfils the criterion laid down for "Government entity" since it has been set up by an Act of Parliament with 100% control to carry out the function entrusted by the Government.

Appellate Authority for Advance Ruling — Weather Damodar valley corporation is covered under the definition of the term ‘Government Entity’ – The Applicant a statutory body set up under the Damodar valley corporation Act, 1948 and is engaged in following three major activities (i) generation, transmission and distribution of electricity; (ii) flood control and (iii) irrigation and some connected activities like soil conservation, aforestation etc. The applicant has sought an advance ruling as to weather Damodar valley corporation is covered under the definition of the term ‘Government Entity’ as per Notification No. 31/2017- Central Tax (Rate) dated 13.10.2017. Held that:- The Hon’ble Appellate Authority for Advance Ruling held that Damodar valley corporation shall be covered under the definition of “Government Entity” in terms of Notification No.11/2017- CT (Rate) dated the 28th June, 2017 as amended.
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