Government entity supply exemptions clarified; grants-based government-to-government services and specified transport and annuity services nil-rated. The notification amends the State Tax (Rate) schedule to add nil-rate entries for supply of services by a Government Entity to government recipients against grants, to include goods transport agency services to specified unregistered persons (with enumerated exclusions), and to cover services by way of access to roads or bridges on annuity. It also broadens recipient wording to include Central Government, State Government, Union territory, local authority or Governmental Authority, and revises definitions of Governmental Authority and introduces Government Entity with ninety percent participation criteria.
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Government entity supply exemptions clarified; grants-based government-to-government services and specified transport and annuity services nil-rated.
The notification amends the State Tax (Rate) schedule to add nil-rate entries for supply of services by a Government Entity to government recipients against grants, to include goods transport agency services to specified unregistered persons (with enumerated exclusions), and to cover services by way of access to roads or bridges on annuity. It also broadens recipient wording to include Central Government, State Government, Union territory, local authority or Governmental Authority, and revises definitions of Governmental Authority and introduces Government Entity with ninety percent participation criteria.
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