Governmental entity definitions expanded; specified government grants and certain transport and infrastructure services exempted under SGST notification. The notification amends the rate table to add nil-rated entries for (i) supplies by a Government Entity to governments or specified persons when consideration is received as grants (Chapter 99); (ii) goods transport agency services to unregistered persons except specified institutional recipients; and (iii) access-to-road-or-bridge annuity services. It also revises the description of upfront payments for long-term leases of industrial or infrastructure plots provided by government-controlled development entities, and redefines 'Governmental Authority' and introduces 'Government Entity' to reflect bodies with ninety percent or more government participation.
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Provisions expressly mentioned in the judgment/order text.
Governmental entity definitions expanded; specified government grants and certain transport and infrastructure services exempted under SGST notification.
The notification amends the rate table to add nil-rated entries for (i) supplies by a Government Entity to governments or specified persons when consideration is received as grants (Chapter 99); (ii) goods transport agency services to unregistered persons except specified institutional recipients; and (iii) access-to-road-or-bridge annuity services. It also revises the description of upfront payments for long-term leases of industrial or infrastructure plots provided by government-controlled development entities, and redefines "Governmental Authority" and introduces "Government Entity" to reflect bodies with ninety percent or more government participation.
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