Government entity supply exemption: supplies to government against grants exempted, with definition and brand-name affidavit requirement. The Schedule is amended to include Duty Credit Scrips and to exempt supply of goods by a Government Entity to government bodies when consideration is received as grants; a Government Entity is defined as a statutory or government-established body with ninety percent or more participation by equity or control; and where brand ownership and packing are by different persons, the brand owner must file an affidavit foregoing actionable claims and authorising the packer to print a declaration on unit containers.
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 exemption: supplies to government against grants exempted, with definition and brand-name affidavit requirement.
The Schedule is amended to include Duty Credit Scrips and to exempt supply of goods by a Government Entity to government bodies when consideration is received as grants; a Government Entity is defined as a statutory or government-established body with ninety percent or more participation by equity or control; and where brand ownership and packing are by different persons, the brand owner must file an affidavit foregoing actionable claims and authorising the packer to print a declaration on unit containers.
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