Andhra Pradesh High Court Holds TTD Qualifies as Governmental Authority for GST Notifications; Remands Tax Rate Dispute to Assessing Authorities
The Andhra Pradesh High Court has ruled that the Tirumala Tirupati Devasthanams (TTD) qualifies as a ‘Governmental Authority’ and ‘Governmental Entity’ under relevant GST notifications, but remanded the issue of applicable tax rates on contractors’ works to the respective Assessing Authorities for factual determination. The Court clarified its finding is limited to the context of GST notifications.
