Government entity definition clarified for GST exemptions and grant-funded supplies; affidavit required when brand owner differs. Amendments add Duty Credit Scrips to the Schedule, create a Schedule entry treating supply of goods by a Government entity against grant consideration distinctly, define 'Government Entity' as bodies created by statute or established by government with ninety percent or more participation by equity or control, and require an affidavit by a brand owner who forgoes actionable claim when a different person packs goods in unit containers and is authorised to print a declaration.
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Provisions expressly mentioned in the judgment/order text.
Government entity definition clarified for GST exemptions and grant-funded supplies; affidavit required when brand owner differs.
Amendments add Duty Credit Scrips to the Schedule, create a Schedule entry treating supply of goods by a Government entity against grant consideration distinctly, define "Government Entity" as bodies created by statute or established by government with ninety percent or more participation by equity or control, and require an affidavit by a brand owner who forgoes actionable claim when a different person packs goods in unit containers and is authorised to print a declaration.
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