Government Entity inclusion expands GST recipient scope, alters works-contract, input tax credit conditions and concessional service treatments. Amendments expand recipient categories to include Central Government, State Government, Union territory, local authority, Governmental Authority and Government Entity; add provisos that supplies to a Government Entity must be procured for work entrusted by government; reframe works-contract and construction entries (including earthwork predominance and offshore E&P), adjust concessional treatments for passenger transport and vehicle renting where fuel is included, assign a concessional rate for pre-existing vehicle leases, add specific printing, food and job-work items, and define Governmental Authority and Government Entity with 90% equity or control; amendments are deemed to commence retrospectively.
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Government Entity inclusion expands GST recipient scope, alters works-contract, input tax credit conditions and concessional service treatments.
Amendments expand recipient categories to include Central Government, State Government, Union territory, local authority, Governmental Authority and Government Entity; add provisos that supplies to a Government Entity must be procured for work entrusted by government; reframe works-contract and construction entries (including earthwork predominance and offshore E&P), adjust concessional treatments for passenger transport and vehicle renting where fuel is included, assign a concessional rate for pre-existing vehicle leases, add specific printing, food and job-work items, and define Governmental Authority and Government Entity with 90% equity or control; amendments are deemed to commence retrospectively.
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