Government Entity definition tightened to require predominant government participation, altering supply classification and grant-based consideration. The notification amends the rate schedule to insert Duty Credit Scrips and a new entry treating supplies by a Government entity to public authorities as consideration in the form of grants. It defines Government Entity as an authority, board or other body, including societies, trusts or corporations, established by statute or government with predominant government participation by equity or control to carry out entrusted functions. It also requires the brand owner, if different from the packer, to file an affidavit with the jurisdictional Commissioner of Central Tax relinquishing actionable claims and authorising the packer to print a statement on unit containers in indelible ink in English and the local language.
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Provisions expressly mentioned in the judgment/order text.
Government Entity definition tightened to require predominant government participation, altering supply classification and grant-based consideration.
The notification amends the rate schedule to insert Duty Credit Scrips and a new entry treating supplies by a Government entity to public authorities as consideration in the form of grants. It defines Government Entity as an authority, board or other body, including societies, trusts or corporations, established by statute or government with predominant government participation by equity or control to carry out entrusted functions. It also requires the brand owner, if different from the packer, to file an affidavit with the jurisdictional Commissioner of Central Tax relinquishing actionable claims and authorising the packer to print a statement on unit containers in indelible ink in English and the local language.
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