Seeks to amend notification No. 2/2017-Union territory Tax (Rate)dated the 28th June, 2017 - Absolute Exemption from UTGST on supply of goods - 35/2017 - Union Territory GST (UTGST) Rate
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UTGST exemption: new entries add duty credit scrips and grant funded government supplies, plus government entity definition. The notification amends the UTGST rate schedule to add an exemption for Duty Credit Scrips and to exempt supplies by a Government entity to government bodies or specified persons where payment is by grant; it defines Government Entity as bodies set up by statute or government with ninety percent or more equity or control to perform entrusted functions; and it requires the person owning an actionable claim in a brand name to file an affidavit relinquishing that claim and authorising the packer to print a specified disclaimer on unit containers when ownership and packing are by different persons.
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.
UTGST exemption: new entries add duty credit scrips and grant funded government supplies, plus government entity definition.
The notification amends the UTGST rate schedule to add an exemption for Duty Credit Scrips and to exempt supplies by a Government entity to government bodies or specified persons where payment is by grant; it defines Government Entity as bodies set up by statute or government with ninety percent or more equity or control to perform entrusted functions; and it requires the person owning an actionable claim in a brand name to file an affidavit relinquishing that claim and authorising the packer to print a specified disclaimer on unit containers when ownership and packing are by different persons.
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