Government Entity exemptions expanded: services to government bodies and specific transport and annuity services exempted under amended Haryana GST notification. The notification amends the Haryana GST exemption table by broadening recipient language to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserting nil-rated entries for government-entity supplied services funded by grants (Chapter 99), goods transport agency services to unregistered persons with specified exclusions (Heading 9965/9967), and road/bridge access by annuity (Heading 9967); clarifying long-term lease upfront payment liability for government-controlled development entities; and defining Governmental Authority and Government Entity based on ninety percent or more 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.
Government Entity exemptions expanded: services to government bodies and specific transport and annuity services exempted under amended Haryana GST notification.
The notification amends the Haryana GST exemption table by broadening recipient language to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserting nil-rated entries for government-entity supplied services funded by grants (Chapter 99), goods transport agency services to unregistered persons with specified exclusions (Heading 9965/9967), and road/bridge access by annuity (Heading 9967); clarifying long-term lease upfront payment liability for government-controlled development entities; and defining Governmental Authority and Government Entity based on ninety percent or more government participation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
