GST exemptions for government-related services: nil-rating and expanded definitions for Governmental Authority and Government Entity. The notification amends the Uttarakhand SGST exempted supplies table and definitions: it expands recipients to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts a nil-rated entry for Chapter 99 services supplied by a Government Entity to government recipients against grants; exempts certain goods transport agency services to unregistered persons with specified exclusions; exempts annuity-based access to roads or bridges; revises the scope of upfront amounts for long-term leases payable to predominantly government-owned development entities; and defines 'Governmental Authority' and 'Government Entity' as bodies with ninety percent or more government participation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemptions for government-related services: nil-rating and expanded definitions for Governmental Authority and Government Entity.
The notification amends the Uttarakhand SGST exempted supplies table and definitions: it expands recipients to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts a nil-rated entry for Chapter 99 services supplied by a Government Entity to government recipients against grants; exempts certain goods transport agency services to unregistered persons with specified exclusions; exempts annuity-based access to roads or bridges; revises the scope of upfront amounts for long-term leases payable to predominantly government-owned development entities; and defines "Governmental Authority" and "Government Entity" as bodies with ninety percent or more government participation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
