Government Entity supply of services: grant-funded services exempted, and definitions expanded altering GST coverage. The notification amends Tripura SGST rate entries to expand the term 'Governmental Authority,' introduce an exempt entry for supply of services by a Government Entity to governments or persons specified by them when consideration is received as grants, insert exemptions for goods transport agency services to unregistered persons except listed institutional recipients, add an exemption for access to road/bridge on annuity, and clarify that upfront amounts for long-term leases of industrial or financial-business plots by state industrial development corporations or entities with majority government ownership fall under the specified entry; definitions of Governmental Authority and Government Entity are also revised.
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Government Entity supply of services: grant-funded services exempted, and definitions expanded altering GST coverage.
The notification amends Tripura SGST rate entries to expand the term "Governmental Authority," introduce an exempt entry for supply of services by a Government Entity to governments or persons specified by them when consideration is received as grants, insert exemptions for goods transport agency services to unregistered persons except listed institutional recipients, add an exemption for access to road/bridge on annuity, and clarify that upfront amounts for long-term leases of industrial or financial-business plots by state industrial development corporations or entities with majority government ownership fall under the specified entry; definitions of Governmental Authority and Government Entity are also revised.
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