GST scope expanded to include governmental authority or government entities, altering taxable supply classification under the notification amendment. Inserts the words 'or a Governmental authority or a Government Entity' into column (3) of the notification table against serial numbers 3 and 3A, thereby expanding those entries to include governmental authorities and government entities alongside local authorities; the insertion is effective from the first day of October, 2021 and is made under the State Government's powers under the Goods and Services Tax Act.
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.
GST scope expanded to include governmental authority or government entities, altering taxable supply classification under the notification amendment.
Inserts the words "or a Governmental authority or a Government Entity" into column (3) of the notification table against serial numbers 3 and 3A, thereby expanding those entries to include governmental authorities and government entities alongside local authorities; the insertion is effective from the first day of October, 2021 and is made under the State Government's powers under the Goods and Services Tax Act.
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