Government Entity supplies to government against grants clarified as specified exempt supplies under Tripura SGST notification. The notification amends the Tripura SGST rate schedule to add Duty Credit Scrips and to exempt supplies by a Government Entity to government or specified persons when consideration is received as grants. It inserts a definition of Government Entity requiring at least 90% government participation by equity or control and establishment by statute or government to perform entrusted functions. ANNEXURE I is proviso-amended to require an affidavit from a brand-owner who forgoes actionable claims, authorising the packer to print an indelible statement of voluntary forfeiture 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 supplies to government against grants clarified as specified exempt supplies under Tripura SGST notification.
The notification amends the Tripura SGST rate schedule to add Duty Credit Scrips and to exempt supplies by a Government Entity to government or specified persons when consideration is received as grants. It inserts a definition of Government Entity requiring at least 90% government participation by equity or control and establishment by statute or government to perform entrusted functions. ANNEXURE I is proviso-amended to require an affidavit from a brand-owner who forgoes actionable claims, authorising the packer to print an indelible statement of voluntary forfeiture on unit containers.
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