Government entity definitions expanded for GST exemption treatment, aligning grant-funded supplies and transport and infrastructure services under nil-rate entries. Amendment revises the nil-rate/exemption Table to broaden recipient categories, insert nil-rated services supplied by Government Entities (including grant-funded services), include goods transport agency services to unregistered persons and annuity-based road/bridge access, and modifies the long-term lease upfront-payment entry to limit providers to state industrial corporations or substantially government-owned entities; it also redefines Governmental Authority and introduces Government Entity to capture statutory or government-established bodies with substantial government participation for qualifying treatment under the notification.
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 definitions expanded for GST exemption treatment, aligning grant-funded supplies and transport and infrastructure services under nil-rate entries.
Amendment revises the nil-rate/exemption Table to broaden recipient categories, insert nil-rated services supplied by Government Entities (including grant-funded services), include goods transport agency services to unregistered persons and annuity-based road/bridge access, and modifies the long-term lease upfront-payment entry to limit providers to state industrial corporations or substantially government-owned entities; it also redefines Governmental Authority and introduces Government Entity to capture statutory or government-established bodies with substantial government participation for qualifying treatment under the notification.
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