GST rate amendments expand Governmental Authority and Government Entity definitions, revise works-contract and transport service treatments. The notification broadens the scope of public bodies eligible for concessional GST treatment by inserting definitions of Governmental Authority and Government Entity, conditions concessional treatment to procurement for government-entrusted works, and revises tariff entries for works contracts, transport and leasing services with specified input tax credit restrictions and transitional leasing treatment.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments expand Governmental Authority and Government Entity definitions, revise works-contract and transport service treatments.
The notification broadens the scope of public bodies eligible for concessional GST treatment by inserting definitions of Governmental Authority and Government Entity, conditions concessional treatment to procurement for government-entrusted works, and revises tariff entries for works contracts, transport and leasing services with specified input tax credit restrictions and transitional leasing treatment.
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