Government Entity definition clarifies predominant government participation and affects supply treatment and grant-based transactions. The notification amends the State Tax (Rate) Schedule to add Duty Credit Scrips and a provision on supply of goods by a Government entity to government bodies against grants, expands the Explanation to define Government Entity as entities set up by statute or established by government with predominant government participation to perform entrusted functions, and inserts a proviso in Annexure I requiring a brand owner who is distinct from the packer to file an affidavit with the jurisdictional tax commissioner forfeiting actionable claims and authorising the packer to print the brand declaration 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 clarifies predominant government participation and affects supply treatment and grant-based transactions.
The notification amends the State Tax (Rate) Schedule to add Duty Credit Scrips and a provision on supply of goods by a Government entity to government bodies against grants, expands the Explanation to define Government Entity as entities set up by statute or established by government with predominant government participation to perform entrusted functions, and inserts a proviso in Annexure I requiring a brand owner who is distinct from the packer to file an affidavit with the jurisdictional tax commissioner forfeiting actionable claims and authorising the packer to print the brand declaration on unit containers.
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