https://www.taxtmi.com/notifications?id=122245 The amendment broadens exempted recipients by substituting "Central Government, State Government, Union territory, local authority or Governmental Authority" for "governmental authority," inserts nil-rated entries for services by Government Entities to governments where consideration is in the form of grants, makes services by goods transport agencies to unregistered persons (with specified exclusions) nil-rated, exempts access to roads or bridges on annuity, and revises the upfront amount entry for long-term lease grants by specified government-owned development entities; it also replaces definitions of "Governmental Authority" and introduces "Government Entity" with a ninety per cent participation threshold. en-us Fri, 13 Oct 2017 00:00:00 +0530 Mon, 18 Feb 2019 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122245 The amendment broadens exempted recipients by substituting "Central Government, State Government, Union territory, local authority or Governmental Authority" for "governmental authority," inserts nil-rated entries for services by Government Entities to governments where consideration is in the form of grants, makes services by goods transport agencies to unregistered persons (with specified exclusions) nil-rated, exempts access to roads or bridges on annuity, and revises the upfront amount entry for long-term lease grants by specified government-owned development entities; it also replaces definitions of "Governmental Authority" and introduces "Government Entity" with a ninety per cent participation threshold. Notifications GST Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122245