Governmental Authority definition expanded to include bodies with high government participation, altering GST exemption coverage. Amendments broaden table entries and definitions to expand GST nil-rate coverage: a new nil-rate entry for supplies by a Government Entity to government or specified persons where consideration is in the form of government grants; nil-rate entries for goods transport agency services to unregistered persons (excluding certain institutional recipients) and for access-to-road or bridge services paid by annuity; revision of the upfront-amount entry for long-term industrial or infrastructure leases by state industrial development corporations or similarly government-majority entities; and redefinition of 'Governmental Authority' and insertion of 'Government Entity' to reflect bodies with high government participation.
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Provisions expressly mentioned in the judgment/order text.
Governmental Authority definition expanded to include bodies with high government participation, altering GST exemption coverage.
Amendments broaden table entries and definitions to expand GST nil-rate coverage: a new nil-rate entry for supplies by a Government Entity to government or specified persons where consideration is in the form of government grants; nil-rate entries for goods transport agency services to unregistered persons (excluding certain institutional recipients) and for access-to-road or bridge services paid by annuity; revision of the upfront-amount entry for long-term industrial or infrastructure leases by state industrial development corporations or similarly government-majority entities; and redefinition of "Governmental Authority" and insertion of "Government Entity" to reflect bodies with high government participation.
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