Government Entity definition expanded; GST exemptions clarified for services to governments, transport agencies, road access annuities. The notification expands exempt categories by substituting a broader definition of recipients to include Central Government, State Government, Union territory, local authority and Governmental Authority, inserts nil-rated entries for supplies by Government Entities to those governments where consideration is received as grants, adds a nil exemption for road or bridge access by annuity, and carves out exemptions for goods transport agency services to unregistered persons excluding specified institutional and registered recipients.
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Provisions expressly mentioned in the judgment/order text.
Government Entity definition expanded; GST exemptions clarified for services to governments, transport agencies, road access annuities.
The notification expands exempt categories by substituting a broader definition of recipients to include Central Government, State Government, Union territory, local authority and Governmental Authority, inserts nil-rated entries for supplies by Government Entities to those governments where consideration is received as grants, adds a nil exemption for road or bridge access by annuity, and carves out exemptions for goods transport agency services to unregistered persons excluding specified institutional and registered recipients.
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