Supply by government entity exemption clarified with definition of government entity and brand-name affidavit requirement under tax notification. The notification amends the State Tax (Rate) schedule by adding 'Duty Credit Scrips' and a specific supply category for goods supplied by a Government Entity to government or specified persons against grants. It inserts a definition of 'Government Entity' as a statutory or government-established body with ninety percent or more equity or control performing entrusted functions. Annexure I is amended to require the brand-owner, when distinct from the packer, to file an affidavit with the State Tax Commissioner voluntarily foregoing actionable claims in the brand and authorising the packer to print a declaration on unit containers.
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Supply by government entity exemption clarified with definition of government entity and brand-name affidavit requirement under tax notification.
The notification amends the State Tax (Rate) schedule by adding "Duty Credit Scrips" and a specific supply category for goods supplied by a Government Entity to government or specified persons against grants. It inserts a definition of "Government Entity" as a statutory or government-established body with ninety percent or more equity or control performing entrusted functions. Annexure I is amended to require the brand-owner, when distinct from the packer, to file an affidavit with the State Tax Commissioner voluntarily foregoing actionable claims in the brand and authorising the packer to print a declaration on unit containers.
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