AAR : 90% participation condition relevant for qualification as Govt authority; Patna HC ruling not binding

Gujarat AAR holds that National Dairy Development Board (NDDB)  would be qualified as ‘government authority’ from GST perspective, if it fulfills the condition as to 90% or more Govt. participation by way of equity or control to carry out any function entrusted to a municipality under article 243W of the Constitution; Further holds that service of renting of immovable property to an educational institute would be exempted under Sr. No. 4 of Notification No. 12/2017-C...