Government Entity definition clarified and grant-funded supplies exempt when consideration is received in the form of grants. The Schedule adds Duty Credit Scrips and exempts supply of goods by a Government Entity to government bodies or specified persons when consideration is received as grants; the Explanation defines Government Entity as a statutory or government-established body with ninety percent or more equity or control; ANNEXURE I requires a brand owner who is different from the packer to file an affidavit foregoing actionable claim and authorising the packer to print an indelible statement on unit containers.
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Provisions expressly mentioned in the judgment/order text.
Government Entity definition clarified and grant-funded supplies exempt when consideration is received in the form of grants.
The Schedule adds Duty Credit Scrips and exempts supply of goods by a Government Entity to government bodies or specified persons when consideration is received as grants; the Explanation defines Government Entity as a statutory or government-established body with ninety percent or more equity or control; ANNEXURE I requires a brand owner who is different from the packer to file an affidavit foregoing actionable claim and authorising the packer to print an indelible statement on unit containers.
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