Government entity supply definition expanded; supplies to governments against grants and duty credit scrips included in amended state GST rates. The notification inserts Duty Credit Scrips into the Schedule, treats supplies of goods by a Government Entity to governments or specified persons where consideration is received as grants as covered by the Schedule, defines Government Entity to include statutory or government-established bodies with ninety percent or more equity or control performing entrusted functions, and requires an affidavit where brand ownership and packing are by different persons, with the brand owner voluntarily foregoing actionable claims and authorising the packer to mark unit containers accordingly.
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 supply definition expanded; supplies to governments against grants and duty credit scrips included in amended state GST rates.
The notification inserts Duty Credit Scrips into the Schedule, treats supplies of goods by a Government Entity to governments or specified persons where consideration is received as grants as covered by the Schedule, defines Government Entity to include statutory or government-established bodies with ninety percent or more equity or control performing entrusted functions, and requires an affidavit where brand ownership and packing are by different persons, with the brand owner voluntarily foregoing actionable claims and authorising the packer to mark unit containers accordingly.
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