Government entity definition clarified for GST; grant-funded supplies and brand-owner affidavit requirement for different packers specified. The notification amends the Bihar GST rate schedule by adding an entry for Duty Credit Scrips and by treating supplies by a Government Entity to governments or specified persons against grant consideration under a distinct entry; it defines Government Entity as a statutory or government-established body with ninety percent or more equity or control, and requires that where brand ownership and packing are by different persons the brand-owner file an affidavit relinquishing actionable claims and authorize the packer to print an indelible bilingual statement on unit containers.
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Provisions expressly mentioned in the judgment/order text.
Government entity definition clarified for GST; grant-funded supplies and brand-owner affidavit requirement for different packers specified.
The notification amends the Bihar GST rate schedule by adding an entry for Duty Credit Scrips and by treating supplies by a Government Entity to governments or specified persons against grant consideration under a distinct entry; it defines Government Entity as a statutory or government-established body with ninety percent or more equity or control, and requires that where brand ownership and packing are by different persons the brand-owner file an affidavit relinquishing actionable claims and authorize the packer to print an indelible bilingual statement on unit containers.
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