Government Entity exemptions: services to governments or specified persons supplied against grants are nil-rated under amended SGST rules. The amendment broadens references to governmental recipients and creates nil-rated entries: supply of services by a Government Entity to governments or specified persons when consideration is grants; goods transport agency services to unregistered persons subject to specified exclusions; and services granting access to roads or bridges on annuity. It revises upfront payment treatment for long-term leases by predominantly government-owned development entities and replaces definitions, distinguishing 'Governmental Authority' and introducing 'Government Entity' as bodies with ninety percent or more government participation to perform entrusted municipal, panchayat or government functions.
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.
Government Entity exemptions: services to governments or specified persons supplied against grants are nil-rated under amended SGST rules.
The amendment broadens references to governmental recipients and creates nil-rated entries: supply of services by a Government Entity to governments or specified persons when consideration is grants; goods transport agency services to unregistered persons subject to specified exclusions; and services granting access to roads or bridges on annuity. It revises upfront payment treatment for long-term leases by predominantly government-owned development entities and replaces definitions, distinguishing "Governmental Authority" and introducing "Government Entity" as bodies with ninety percent or more government participation to perform entrusted municipal, panchayat or government functions.
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