Inclusion of Government Entity broadens exempted recipients and adds procurement proviso in Odisha GST notification. The notification amends recipient definitions by substituting 'Union territory, a local authority, a Governmental Authority or a Government Entity' for prior language, inserts a proviso that services to a Government Entity must have been procured in relation to work entrusted to it by the Central Government, State Government, Union territory or local authority, and updates bracketed sub item listings and a schedule cross reference to align internal references within the notification.
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Inclusion of Government Entity broadens exempted recipients and adds procurement proviso in Odisha GST notification.
The notification amends recipient definitions by substituting "Union territory, a local authority, a Governmental Authority or a Government Entity" for prior language, inserts a proviso that services to a Government Entity must have been procured in relation to work entrusted to it by the Central Government, State Government, Union territory or local authority, and updates bracketed sub item listings and a schedule cross reference to align internal references within the notification.
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