Government Entity definition expanded: supplies against grants regulated and brand-owner affidavit requirement mandated for packing. The notification amends the State GST rate schedule by inserting Duty Credit Scrips and an entry covering supplies by a Government Entity to government authorities or specified persons where consideration is received as grants. It defines 'Government Entity' as a statutory or government-established body with ninety percent or more government participation to carry out entrusted functions. ANNEXURE I now requires a brand-owner who is distinct from the packer to file an affidavit with the jurisdictional Commissioner of Central Tax voluntarily foregoing the actionable claim or enforceable right in the brand and authorising the packer to print a prescribed declaration on unit containers.
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 definition expanded: supplies against grants regulated and brand-owner affidavit requirement mandated for packing.
The notification amends the State GST rate schedule by inserting Duty Credit Scrips and an entry covering supplies by a Government Entity to government authorities or specified persons where consideration is received as grants. It defines "Government Entity" as a statutory or government-established body with ninety percent or more government participation to carry out entrusted functions. ANNEXURE I now requires a brand-owner who is distinct from the packer to file an affidavit with the jurisdictional Commissioner of Central Tax voluntarily foregoing the actionable claim or enforceable right in the brand and authorising the packer to print a prescribed declaration on unit containers.
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