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Government Entity definition expanded, altering GST exemptions for government funded services and specified lease-related charges. The notification amends exempt supply entries to broaden recipients to Central/State/Union territory/local authority or Governmental Authority; adds a Chapter 99 exemption for supply of service by a Government Entity to governments or persons specified by them where consideration is in the form of grants; inserts exemptions for goods transport agency services to certain unregistered persons and for access to roads or bridges on annuity; clarifies taxability of upfront amounts for long term leases of industrial or infrastructure plots by government owned entities; and redefines Governmental Authority and Government Entity as bodies with ninety percent or more government participation performing municipal, panchayat or entrusted governmental functions.
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Provisions expressly mentioned in the judgment/order text.
Government Entity definition expanded, altering GST exemptions for government funded services and specified lease-related charges.
The notification amends exempt supply entries to broaden recipients to Central/State/Union territory/local authority or Governmental Authority; adds a Chapter 99 exemption for supply of service by a Government Entity to governments or persons specified by them where consideration is in the form of grants; inserts exemptions for goods transport agency services to certain unregistered persons and for access to roads or bridges on annuity; clarifies taxability of upfront amounts for long term leases of industrial or infrastructure plots by government owned entities; and redefines Governmental Authority and Government Entity as bodies with ninety percent or more government participation performing municipal, panchayat or entrusted governmental functions.
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