Government Entity supplies exempted where services to governments are funded by grants, with revised public body definitions. Amendments expand beneficiary descriptions and insert nil-rated entries including supply of services by a Government Entity to governments where consideration is grants, goods transport agency services to unregistered persons except specified institutional recipients, and access to road or bridge on annuity. Serial 41 is reworded to cover upfront payments for long-term leases of industrial or infrastructure plots provided by majority government-owned entities. Definitions are revised: Governmental Authority and Government Entity denote bodies set up by statute or established by government with ninety percent or more government participation, earmarked by their entrusted functions.
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Provisions expressly mentioned in the judgment/order text.
Government Entity supplies exempted where services to governments are funded by grants, with revised public body definitions.
Amendments expand beneficiary descriptions and insert nil-rated entries including supply of services by a Government Entity to governments where consideration is grants, goods transport agency services to unregistered persons except specified institutional recipients, and access to road or bridge on annuity. Serial 41 is reworded to cover upfront payments for long-term leases of industrial or infrastructure plots provided by majority government-owned entities. Definitions are revised: Governmental Authority and Government Entity denote bodies set up by statute or established by government with ninety percent or more government participation, earmarked by their entrusted functions.
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