https://www.taxtmi.com/notifications?id=122567 The notification amends exempt supply entries to broaden recipients to Central/State/Union territory/local authority or Governmental Authority; adds a Chapter 99 exemption for supply of service by a Government Entity to governments or persons specified by them where consideration is in the form of grants; inserts exemptions for goods transport agency services to certain unregistered persons and for access to roads or bridges on annuity; clarifies taxability of upfront amounts for long term leases of industrial or infrastructure plots by government owned entities; and redefines Governmental Authority and Government Entity as bodies with ninety percent or more government participation performing municipal, panchayat or entrusted governmental functions. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sat, 04 Nov 2017 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122567 The notification amends exempt supply entries to broaden recipients to Central/State/Union territory/local authority or Governmental Authority; adds a Chapter 99 exemption for supply of service by a Government Entity to governments or persons specified by them where consideration is in the form of grants; inserts exemptions for goods transport agency services to certain unregistered persons and for access to roads or bridges on annuity; clarifies taxability of upfront amounts for long term leases of industrial or infrastructure plots by government owned entities; and redefines Governmental Authority and Government Entity as bodies with ninety percent or more government participation performing municipal, panchayat or entrusted governmental functions. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122567