Definition of Government Entity expands GST coverage for works and service supplies, altering eligibility and input tax credit conditions. The notification amends prior GST entries by broadening covered public bodies to include Central Government, State Government, Union territory, local authorities, Governmental Authorities and Government Entities; revises table items to specify concessional or exempt treatment for certain composite works contracts, offshore E&P works, transport and renting services conditioned on input tax credit restrictions, and transitional leasing entries; expands printing, job work and specified goods entries; and inserts definitions of 'Governmental Authority' and 'Government Entity' with a 90 percent participation criterion.
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Definition of Government Entity expands GST coverage for works and service supplies, altering eligibility and input tax credit conditions.
The notification amends prior GST entries by broadening covered public bodies to include Central Government, State Government, Union territory, local authorities, Governmental Authorities and Government Entities; revises table items to specify concessional or exempt treatment for certain composite works contracts, offshore E&P works, transport and renting services conditioned on input tax credit restrictions, and transitional leasing entries; expands printing, job work and specified goods entries; and inserts definitions of "Governmental Authority" and "Government Entity" with a 90 percent participation criterion.
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