Government Entity definition expanded and procurement-linked GST treatment clarified for supplies to public bodies. Amendments expand recipient categories to include Governmental Authority and Government Entity with ninety percent or more government participation and limit preferential treatment for supplies to such entities to works procured on behalf of a government or local authority; they revise State tax rates and conditions for composite works contracts, leasing and rental of motor vehicles, transport services, offshore E&P contracts, and job-work/printing services, and constrain input tax credit where fuel cost is included or where like input-service credit has already been claimed.
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Government Entity definition expanded and procurement-linked GST treatment clarified for supplies to public bodies.
Amendments expand recipient categories to include Governmental Authority and Government Entity with ninety percent or more government participation and limit preferential treatment for supplies to such entities to works procured on behalf of a government or local authority; they revise State tax rates and conditions for composite works contracts, leasing and rental of motor vehicles, transport services, offshore E&P contracts, and job-work/printing services, and constrain input tax credit where fuel cost is included or where like input-service credit has already been claimed.
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