Government entity definition expanded; GST nil-rated and exempt entries added for specific services and grant-funded supplies under notification. The notification amends the State Tax (Rate) schedule by redefining Governmental Authority and introducing Government Entity, substituting 'Central Government, State Government, Union territory, local authority or Governmental Authority' for former terminology, and adding nil-rated entries: (i) Chapter 99 entry exempting Government Entity supplies to governments or specified persons funded by grants; (ii) Heading 9965/9967 exemption for goods transport agency services to unregistered persons except listed recipients; (iii) Heading 9967 exemption for access to roads/bridges on annuity; and (iv) revised treatment of upfront payments for long-term leases of industrial/infrastructure plots by majority government-owned entities.
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; GST nil-rated and exempt entries added for specific services and grant-funded supplies under notification.
The notification amends the State Tax (Rate) schedule by redefining Governmental Authority and introducing Government Entity, substituting "Central Government, State Government, Union territory, local authority or Governmental Authority" for former terminology, and adding nil-rated entries: (i) Chapter 99 entry exempting Government Entity supplies to governments or specified persons funded by grants; (ii) Heading 9965/9967 exemption for goods transport agency services to unregistered persons except listed recipients; (iii) Heading 9967 exemption for access to roads/bridges on annuity; and (iv) revised treatment of upfront payments for long-term leases of industrial/infrastructure plots by majority government-owned entities.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
