Held - Regarding the first question as to whether applicant can be treated as “Governmental Authority” or “Local Authority”, the contention of the applicant is that since the Government of Karnataka holds 99.99% of equity in the Corporation, they shall have to be treated within the meaning of Governmental Authority. The term “governmental authority” is defined in clause (zf) of para 2 of Notification No. 12/2017 -Central Tax (Rate).....

Held - We observe that the facts of the case as seen from the records before us is that the applicant is undertook the work of construction mainly Construction and Re-carpeting of C.C. Road from RIICO. Rajasthan State Industrial Development & Investment Corporation is a body constituted under RIICO Industrial Areas (Prevention of Unauthorized Development and Encroachment) Act, 1999 as a special vehicle for undertaking of various government.....

Held - The applicant The Rajasthan Housing Board (RHB) is established on 24th February, 1970 vide Rajasthan Housing Board ordinance & later on notified under section 4 of the Rajasthan Housing Board Act 1970 (Act No. 4 of 1970). The RHB is constituted by the State Government and in light of section 5 of the Rajasthan Housing Board Act, 1970.The duties of Rajasthan Housing board are well defined in Sec 26 & 28 of Rajasthan Housing Board.....

Held - he terms ‘Government Authority’ & ‘Government entity’ were inserted as definition in notification No. 31/2017 – Central Tax (Rate) dt 13.10.2017 in Notification No. 11/2017 as clauses (ix) & (x) to explanation at Para 4.

In view of the above definitions Telangana State Tourism development corporation limited is a Government entity. 

Held - Since Hyderabad Metropolitan water supply and sewerage board is a board set up by act of state legislature to carry out any function entrusted to a Municipality under article 243 W, it is a ‘Governmental authority’ as per notification no 12/2017 dated 28-06-2017

Held - Undisputedly SUDA, being a registered society, is not a Panchayat or a Municipality or any Board or Cantonment as specified in the above-referred definition of local authority. Further, no documents have been produced before us wherefrom it can be established that SUDA is an authority who is legally entitled to and entrusted by the Government with the control or management of a local fund. Therefore, SUDA cannot be held as a local autho.....