Shanti Prime Publication Pvt. Ltd.
Government Entity — Applicant is having participation by State Government and Central Government by way of equity in the ratio of 51 percent and 49 percent respectively. The Authority on the questions of the applicant ruled out that the applicant can claim benefits available to Government Entity; Further considering the extent of business of construction & erection, maintenance, repair to be conducted by the applicant, the eligibility for input tax credit can only be decided after ensuring that the further supply of works contract service is made by the applicant on a case to case basis. Also ruled out that applicant is liable to collect GST on amount recovered from contractors on account of breach of conditions specified in the contract. — Dholera Industrial City Development Project Ltd., In Re…  10 TAXLOK.COM 118 (AAR-Gujarat)