Exemptions for Government Entity services expanded to cover grant-funded supplies, specified transport and road access services, and revised definitions. The notification amends exemptions and definitions: it broadens the table entry for 'governmental authority,' inserts an exemption (Chapter 99) for services by a Government Entity to governments or specified persons when consideration is in the form of grants, adds exemptions for certain goods transport agency services to unregistered persons (with listed exceptions) and for access-to-road/bridge annuity services, revises the upfront amount description for long-term leases of industrial/infrastructure plots by government-controlled entities, and replaces/introduces definitions for 'Governmental Authority' and 'Government Entity' requiring ninety percent government participation.
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.
Exemptions for Government Entity services expanded to cover grant-funded supplies, specified transport and road access services, and revised definitions.
The notification amends exemptions and definitions: it broadens the table entry for "governmental authority," inserts an exemption (Chapter 99) for services by a Government Entity to governments or specified persons when consideration is in the form of grants, adds exemptions for certain goods transport agency services to unregistered persons (with listed exceptions) and for access-to-road/bridge annuity services, revises the upfront amount description for long-term leases of industrial/infrastructure plots by government-controlled entities, and replaces/introduces definitions for "Governmental Authority" and "Government Entity" requiring ninety percent government participation.
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