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Government Entity definition clarified to govern GST treatment of supplies against grants and brand authorization requirements. Amendments insert schedule entries for Duty Credit Scrips and for supply of goods by a Government Entity to governments or specified persons against grants, add a Government Entity definition covering bodies set up by statute or established by government with ninety percent or more participation by equity or control, and require an affidavit from a brand-owner relinquishing actionable claims and authorising a packer to print the brand on unit containers when ownership and packing are by different persons.
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Provisions expressly mentioned in the judgment/order text.
Government Entity definition clarified to govern GST treatment of supplies against grants and brand authorization requirements.
Amendments insert schedule entries for Duty Credit Scrips and for supply of goods by a Government Entity to governments or specified persons against grants, add a Government Entity definition covering bodies set up by statute or established by government with ninety percent or more participation by equity or control, and require an affidavit from a brand-owner relinquishing actionable claims and authorising a packer to print the brand on unit containers when ownership and packing are by different persons.
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