Levy of GST— In the instant case, the applicant seeking an advance ruling in respect of the following questions:-

(a) Whether "Damodar valley corporation" is covered under the definition of the term 'Government' Entity as per Notification No. 32/2017 - Central Tax (Rate) dated 13/10/2017 and Notification No. 31/2017 - Central Tax (Rate) dated 13/10/2017?

The issue involved in this case pertains to applicability of Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017 to determine whether the applicant shall be covered under the definition of 'Government Entity' or not.

Damodar valley corporation fulfils the criterion laid down for "Government entity" as per Notification No. 31/2017 -Central Tax (Rate)/32/2017- Central Tax (Rate) both dated 13.10.2017 since it has been set up by an Act of Parliament with 100% control to carry out the function entrusted by the Government.

Held that— Damodar valley corporation shall be covered under the definition of - Government Entity in terms of Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017 as amended by Notification No. 31/2017-Central Tax (Rate) dated 13.10.2017.