GST rate amendments: broadened Government Entity definition and revised taxable entries for works contracts, transport and leasing services. The notification amends the State Tax (Rate) table to expand concessional treatment and redefine eligible recipients by introducing 'Governmental Authority' and 'Government Entity', adding a procurement nexus for supplies to such entities. It substitutes rate entries and conditions for works contracts, construction, passenger transport and vehicle renting, gas pipeline transport, goods transport, leasing, and job-work/printing services, and inserts new product and job-work classifications. Several entries include provisos restricting input tax credit and cross-references; the notification specifies an operative commencement date.
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GST rate amendments: broadened Government Entity definition and revised taxable entries for works contracts, transport and leasing services.
The notification amends the State Tax (Rate) table to expand concessional treatment and redefine eligible recipients by introducing "Governmental Authority" and "Government Entity", adding a procurement nexus for supplies to such entities. It substitutes rate entries and conditions for works contracts, construction, passenger transport and vehicle renting, gas pipeline transport, goods transport, leasing, and job-work/printing services, and inserts new product and job-work classifications. Several entries include provisos restricting input tax credit and cross-references; the notification specifies an operative commencement date.
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