GST classification expands Governmental Authority and Government Entity definitions, adjusting tax treatment for works contracts, transport and leasing. Amendments expand recipients covered by specified entries to include Governmental Authority and Government Entity, reclassify composite works contracts (including predominantly earth work and offshore E&P contracts), transport and renting services with input tax credit provisos, revise entries for goods transport and pipeline services, adjust leasing treatment for pre-existing vehicle leases with a transitional limitation, and add or clarify job-work and printing entries; new definitions set out qualifying statutory or government-established bodies with substantial public participation.
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Provisions expressly mentioned in the judgment/order text.
GST classification expands Governmental Authority and Government Entity definitions, adjusting tax treatment for works contracts, transport and leasing.
Amendments expand recipients covered by specified entries to include Governmental Authority and Government Entity, reclassify composite works contracts (including predominantly earth work and offshore E&P contracts), transport and renting services with input tax credit provisos, revise entries for goods transport and pipeline services, adjust leasing treatment for pre-existing vehicle leases with a transitional limitation, and add or clarify job-work and printing entries; new definitions set out qualifying statutory or government-established bodies with substantial public participation.
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