Government Entity exemptions expanded: specific services to government bodies and certain unregistered recipients exempted under state GST rates. The notification widens the term 'governmental authority' to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts exemptions for (i) supply of service by a Government Entity to government bodies or specified persons where consideration is received as grants, (ii) goods transport agency services to unregistered persons excluding listed institutional recipients, and (iii) service by way of access to a road or bridge on payment of annuity; and adds definitions of 'Governmental Authority' and 'Government Entity' based on substantial government participation.
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Provisions expressly mentioned in the judgment/order text.
Government Entity exemptions expanded: specific services to government bodies and certain unregistered recipients exempted under state GST rates.
The notification widens the term "governmental authority" to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts exemptions for (i) supply of service by a Government Entity to government bodies or specified persons where consideration is received as grants, (ii) goods transport agency services to unregistered persons excluding listed institutional recipients, and (iii) service by way of access to a road or bridge on payment of annuity; and adds definitions of "Governmental Authority" and "Government Entity" based on substantial government participation.
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