Government Entity exemptions expanded; nil-rated services and transport exemptions added under state GST rules notification Amendment broadens recipient scope to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts nil-rated entries for services by a Government Entity to Governments or local authorities when funded by grants, for goods transport agency services to unregistered persons subject to specified exclusions, and for access to road or bridge on annuity; revises the long-term lease upfront-payment description for government-controlled development entities; and redefines 'Governmental Authority' and introduces 'Government Entity' with ninety percent or more government participation.
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 exemptions expanded; nil-rated services and transport exemptions added under state GST rules notification
Amendment broadens recipient scope to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts nil-rated entries for services by a Government Entity to Governments or local authorities when funded by grants, for goods transport agency services to unregistered persons subject to specified exclusions, and for access to road or bridge on annuity; revises the long-term lease upfront-payment description for government-controlled development entities; and redefines "Governmental Authority" and introduces "Government Entity" with ninety percent or more government participation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
