Government Entity definition expanded; amendment broadens GST exemptions and inserts new exempted services with retrospective effect. Amendment revises the Uttar Pradesh GST exemption table by expanding the phrase 'governmental authority' to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts exemptions for grants-paid supplies by a Government Entity to those governments, services by goods transport agencies to unregistered persons excluding specified recipients, and annuity-paid access to roads or bridges; rewords the upfront amount entry for long-term leases of industrial or infrastructure plots; adds definitions for Governmental Authority and Government Entity; and deems the notification to have commenced on an earlier specified date.
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Government Entity definition expanded; amendment broadens GST exemptions and inserts new exempted services with retrospective effect.
Amendment revises the Uttar Pradesh GST exemption table by expanding the phrase "governmental authority" to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts exemptions for grants-paid supplies by a Government Entity to those governments, services by goods transport agencies to unregistered persons excluding specified recipients, and annuity-paid access to roads or bridges; rewords the upfront amount entry for long-term leases of industrial or infrastructure plots; adds definitions for Governmental Authority and Government Entity; and deems the notification to have commenced on an earlier specified date.
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