Supply by Government entity: supplies to government against grants reclassified under the amended GST schedule. The notification inserts a Schedule entry '122A' for tariff heading 4907 described as 'Dut Credit Scrips', adds a new serial entry covering supply of goods by a Government entity to government bodies against consideration received in the form of 'rants', and inserts clause (v) in the Explanation defining Government Entity as an authority, board or other body (including society, trust, corporation) set up by statute or established by government with 90 percent or more participation to perform functions entrusted by government.
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Supply by Government entity: supplies to government against grants reclassified under the amended GST schedule.
The notification inserts a Schedule entry "122A" for tariff heading 4907 described as "Dut Credit Scrips", adds a new serial entry covering supply of goods by a Government entity to government bodies against consideration received in the form of "rants", and inserts clause (v) in the Explanation defining Government Entity as an authority, board or other body (including society, trust, corporation) set up by statute or established by government with 90 percent or more participation to perform functions entrusted by government.
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