Government Entity definition expanded, affecting supply treatment and insertion of duty credit scrips and brand name affidavit requirement. The notification adds a new schedule entry for Duty credit Scrips and exempts supplies by a Government Entity to governments or specified persons when consideration is received as grants. It inserts an Explanation defining Government Entity as a statutory authority or a body established by government with 90% or more equity or control to perform entrusted functions. ANNEXURE I receives a proviso requiring a brand owner who is distinct from the packer to file an affidavit surrendering actionable claims and authorising the packer to print a statement to that effect 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 definition expanded, affecting supply treatment and insertion of duty credit scrips and brand name affidavit requirement.
The notification adds a new schedule entry for Duty credit Scrips and exempts supplies by a Government Entity to governments or specified persons when consideration is received as grants. It inserts an Explanation defining Government Entity as a statutory authority or a body established by government with 90% or more equity or control to perform entrusted functions. ANNEXURE I receives a proviso requiring a brand owner who is distinct from the packer to file an affidavit surrendering actionable claims and authorising the packer to print a statement to that effect on unit containers.
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