Uttar Pradesh Authority for Advance Ruling 17 January 2020, UP_AAR_50 (Whether Uttar Pradesh Power Transmission Corporation Limited is covered under the definition of the term ‘Government Entity’ as per Notification No. 31/2017- Central Tax (Rate) dated 13 Oct 2017.)

AUTHORITY FOR ADVANCE RULING ~UTTAR PRADESH 4, Vibhuti Khand, Gomti Nagar, Lucknow PROCEEDING OF THE AUTHORITY FOR ADVANCE RULING U/S. 98 OF THE GOODS AND SERVICES TAX ACT, 2017 Sub: - GST ACT, 2017 Advance Ruling U/s 98 liability to tax under GST Act in respect to application dated 22.10.