GST rate amendments broaden public recipient definitions and tie concessional service treatment to procurement and input tax credit conditions. Amendments expand recipient classifications for concessional treatment by adding Central Government, State Government, Union territory and Government Entity, impose procurement-related conditions for supplies to Government Entities, revise entries and central tax rates for composite works contracts, construction, passenger transport and vehicle rental services, and introduce restrictions on input tax credit eligibility. The schedule is updated to add printing and job-work items and specific goods categories, and new definitions of 'Governmental Authority' and Government Entity are inserted tying rate treatment to government participation and entrusted functions.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments broaden public recipient definitions and tie concessional service treatment to procurement and input tax credit conditions.
Amendments expand recipient classifications for concessional treatment by adding Central Government, State Government, Union territory and Government Entity, impose procurement-related conditions for supplies to Government Entities, revise entries and central tax rates for composite works contracts, construction, passenger transport and vehicle rental services, and introduce restrictions on input tax credit eligibility. The schedule is updated to add printing and job-work items and specific goods categories, and new definitions of "Governmental Authority" and Government Entity are inserted tying rate treatment to government participation and entrusted functions.
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