Government Entity definition expanded, changing GST rate entries and procurement-linked input tax credit restrictions for specified services. The notification broadens recipient categories to include Governmental Authority and Government Entity, requires services supplied to Government Entities to be procured for work entrusted by a government or local authority, revises rate entries for works contracts (including predominant earthworks and offshore E&P), transport and vehicle renting services with input tax credit restrictions, adjusts leasing treatment for pre-existing vehicle leases, and inserts detailed additions for job-work and printing activities while defining Governmental Authority and Government Entity with ninety percent equity or control thresholds.
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Provisions expressly mentioned in the judgment/order text.
Government Entity definition expanded, changing GST rate entries and procurement-linked input tax credit restrictions for specified services.
The notification broadens recipient categories to include Governmental Authority and Government Entity, requires services supplied to Government Entities to be procured for work entrusted by a government or local authority, revises rate entries for works contracts (including predominant earthworks and offshore E&P), transport and vehicle renting services with input tax credit restrictions, adjusts leasing treatment for pre-existing vehicle leases, and inserts detailed additions for job-work and printing activities while defining Governmental Authority and Government Entity with ninety percent equity or control thresholds.
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