GST - Tamil Nadu Goods and Services Tax Act, 2017 - Goods exempt from state tax - Amendments - Notification - Issued - G.O. (Ms) No. 133 - Tamil Nadu SGST
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Exemption expansion: Duty Credit Scrips and grant-funded government supplies added to state GST exemptions with compliance terms. Amendments insert exemptions for Duty Credit Scrips and for supplies by a Government Entity against grant consideration, define 'Government Entity' as statutory or government-established bodies with ninety percent or more government participation to carry out entrusted functions, and require the brand owner, when different from the packer, to file an affidavit forfeiting actionable claims and authorising the packer to print a 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.
Exemption expansion: Duty Credit Scrips and grant-funded government supplies added to state GST exemptions with compliance terms.
Amendments insert exemptions for Duty Credit Scrips and for supplies by a Government Entity against grant consideration, define "Government Entity" as statutory or government-established bodies with ninety percent or more government participation to carry out entrusted functions, and require the brand owner, when different from the packer, to file an affidavit forfeiting actionable claims and authorising the packer to print a declaration on unit containers.
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