Government Entity supply exemption expanded: grant-funded services to governments or specified persons now exempt under GST. The notification broadens GST exemptions by substituting a wider list for 'governmental authority,' and adds exemptions: services by a Government Entity to governments or persons specified by governments when funded by grants; goods transport agency services to unregistered persons except specified institutional recipients; and access to roads or bridges on annuity. It refines an exemption for upfront payments for long-term leases of industrial or infrastructure plots by government-owned development entities and amends definitions of 'Governmental Authority' and introduces 'Government Entity' requiring ninety percent or more government participation.
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Provisions expressly mentioned in the judgment/order text.
Government Entity supply exemption expanded: grant-funded services to governments or specified persons now exempt under GST.
The notification broadens GST exemptions by substituting a wider list for "governmental authority," and adds exemptions: services by a Government Entity to governments or persons specified by governments when funded by grants; goods transport agency services to unregistered persons except specified institutional recipients; and access to roads or bridges on annuity. It refines an exemption for upfront payments for long-term leases of industrial or infrastructure plots by government-owned development entities and amends definitions of "Governmental Authority" and introduces "Government Entity" requiring ninety percent or more government participation.
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