Governmental Authority definition expanded, extending exemptions for grant funded government services and specified transport and infrastructure services. Amendments broaden exemption scope by expanding the term governmental authority, adding exemption for services by a Government Entity funded by grants, exempting most goods transport agency services to unregistered persons except specified recipients, inserting annuity based access to roads or bridges as exempt, altering treatment of upfront payments for long term leases of industrial or infrastructure plots provided by predominantly government owned entities, and revising definitions of Governmental Authority and Government Entity to require statutory creation or at least ninety percent government participation.
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.
Governmental Authority definition expanded, extending exemptions for grant funded government services and specified transport and infrastructure services.
Amendments broaden exemption scope by expanding the term governmental authority, adding exemption for services by a Government Entity funded by grants, exempting most goods transport agency services to unregistered persons except specified recipients, inserting annuity based access to roads or bridges as exempt, altering treatment of upfront payments for long term leases of industrial or infrastructure plots provided by predominantly government owned entities, and revising definitions of Governmental Authority and Government Entity to require statutory creation or at least ninety percent government participation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
