Amendment under section 11 to exempt supply of goods for specified project under FAO under the PGST Act, 2017 - S.O.115/P.A.5/2017/S.11/2019 - Punjab SGST
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Tax exemption for FAO project supplies subject to certification confirming quantity, description and intended project use. All goods supplied to the Food and Agricultural Organisation of the United Nations for execution of the projects listed in the Annexure are exempt from the whole of the State Goods and Services Tax, subject to certification by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare as to the quantity and description of the goods and that they are intended for use in execution of those projects.
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.
Tax exemption for FAO project supplies subject to certification confirming quantity, description and intended project use.
All goods supplied to the Food and Agricultural Organisation of the United Nations for execution of the projects listed in the Annexure are exempt from the whole of the State Goods and Services Tax, subject to certification by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare as to the quantity and description of the goods and that they are intended for use in execution of those projects.
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