Government Entity definition expanded to include bodies with predominant government participation, affecting GST treatment of specified services. Amendments modify table entries under the Punjab GST notification to expand public-recipient definitions to include Government Entity and broaden 'Governmental Authority,' condition supplies to such entities on procurement for entrusted works, reclassify certain composite works contracts and construction services for rate application, and adjust input tax credit restrictions and reduced/transitional rates for specified transport, leasing and printing/job-work services.
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Provisions expressly mentioned in the judgment/order text.
Government Entity definition expanded to include bodies with predominant government participation, affecting GST treatment of specified services.
Amendments modify table entries under the Punjab GST notification to expand public-recipient definitions to include Government Entity and broaden "Governmental Authority," condition supplies to such entities on procurement for entrusted works, reclassify certain composite works contracts and construction services for rate application, and adjust input tax credit restrictions and reduced/transitional rates for specified transport, leasing and printing/job-work services.
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