Government Entity supply exemptions extended to include grants-based supplies to governments and specified recipients under updated definitions. The notification amends table entries and definitions to expand recipients and exempt specific services: it substitutes an expanded reference for governmental authority, inserts exemptions for supply of services by a Government Entity to governments or specified persons against grants, adds exemptions for certain goods transport agency services to unregistered persons excluding listed institutional recipients, and for access to a road or bridge on annuity; revises the upfront amount entry for long-term leases of industrial or infrastructure plots by government-controlled development entities; and replaces definitions of Authority and Government Entity to reflect statutory or government-established bodies with predominant public 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 supply exemptions extended to include grants-based supplies to governments and specified recipients under updated definitions.
The notification amends table entries and definitions to expand recipients and exempt specific services: it substitutes an expanded reference for governmental authority, inserts exemptions for supply of services by a Government Entity to governments or specified persons against grants, adds exemptions for certain goods transport agency services to unregistered persons excluding listed institutional recipients, and for access to a road or bridge on annuity; revises the upfront amount entry for long-term leases of industrial or infrastructure plots by government-controlled development entities; and replaces definitions of Authority and Government Entity to reflect statutory or government-established bodies with predominant public participation.
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