Government Entity definition expanded; clarifies supply treatment and brand-name affidavit requirements under Telangana SGST amendment. Amendments add 'Duty Credit Scrips' to the rate schedule and treat supplies by a Government Entity to government bodies or specified persons, where consideration is received as grants, as covered supplies. The Explanation defines Government Entity as a statutory or government-established body substantially owned or controlled by government to perform entrusted functions. Annexure I requires an affidavit from a brand-owner who is different from the packer, voluntarily foregoing the actionable claim and authorising the packer to print a statement on unit containers.
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Government Entity definition expanded; clarifies supply treatment and brand-name affidavit requirements under Telangana SGST amendment.
Amendments add "Duty Credit Scrips" to the rate schedule and treat supplies by a Government Entity to government bodies or specified persons, where consideration is received as grants, as covered supplies. The Explanation defines Government Entity as a statutory or government-established body substantially owned or controlled by government to perform entrusted functions. Annexure I requires an affidavit from a brand-owner who is different from the packer, voluntarily foregoing the actionable claim and authorising the packer to print a statement on unit containers.
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