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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST exemption for government-grant-funded services and specified transport and annuity road access services clarified and expanded.</h1> The amendment broadens exempted recipients by substituting 'Central Government, State Government, Union territory, local authority or Governmental Authority' for 'governmental authority,' inserts nil-rated entries for services by Government Entities to governments where consideration is in the form of grants, makes services by goods transport agencies to unregistered persons (with specified exclusions) nil-rated, exempts access to roads or bridges on annuity, and revises the upfront amount entry for long-term lease grants by specified government-owned development entities; it also replaces definitions of 'Governmental Authority' and introduces 'Government Entity' with a ninety per cent participation threshold.

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