Government Entity definition expanded; supplies by such entities to governments against grants exempted and packaging-brand affidavit requirement introduced. The notification inserts an exemption for Duty Credit scrips (tariff 4907) and adds an exemption for supplies by a Government Entity to governmental bodies when consideration is received as grants; it defines Government Entity by statutory creation or substantial government participation to carry out entrusted functions, and requires a sworn affidavit by a brand owner who forgoes enforceable rights and authorises a packer to print a specified statement on unit containers.
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.
Government Entity definition expanded; supplies by such entities to governments against grants exempted and packaging-brand affidavit requirement introduced.
The notification inserts an exemption for Duty Credit scrips (tariff 4907) and adds an exemption for supplies by a Government Entity to governmental bodies when consideration is received as grants; it defines Government Entity by statutory creation or substantial government participation to carry out entrusted functions, and requires a sworn affidavit by a brand owner who forgoes enforceable rights and authorises a packer to print a specified statement on unit containers.
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