Government entity definition under GST expanded, creating supply exemption for grant-funded transactions and brand-owner affidavit rules. Amendments add a tariff entry for Duty Credit Scrips; create a supply exemption for goods supplied by a Government Entity to governments or specified persons when consideration is received as grants; and define Government Entity as bodies set up by statute or established by government with ninety percent or more participation to carry out entrusted functions. Annexure I proviso requires a brand-owner who is different from the packer to file an affidavit waiving actionable claims and authorising the packer to print a declaration on unit containers.
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Provisions expressly mentioned in the judgment/order text.
Government entity definition under GST expanded, creating supply exemption for grant-funded transactions and brand-owner affidavit rules.
Amendments add a tariff entry for Duty Credit Scrips; create a supply exemption for goods supplied by a Government Entity to governments or specified persons when consideration is received as grants; and define Government Entity as bodies set up by statute or established by government with ninety percent or more participation to carry out entrusted functions. Annexure I proviso requires a brand-owner who is different from the packer to file an affidavit waiving actionable claims and authorising the packer to print a declaration on unit containers.
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