https://www.taxtmi.com/notifications?id=122874 The amendment broadens the exemption by replacing "Governmental Authority" with "Central Government, State Government, Union territory, local authority or Governmental Authority" and by exempting supply of services by a Government Entity to those governments or specified persons where consideration is received as grants. It also inserts exemptions for goods transport agency services to unregistered persons with listed exclusions, services granting road or bridge access on annuity, and refines treatment of upfront payments for long-term leases by government-owned development entities, while defining ownership thresholds for eligible entities. en-us Fri, 13 Oct 2017 00:00:00 +0530 Mon, 04 Dec 2017 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122874 The amendment broadens the exemption by replacing "Governmental Authority" with "Central Government, State Government, Union territory, local authority or Governmental Authority" and by exempting supply of services by a Government Entity to those governments or specified persons where consideration is received as grants. It also inserts exemptions for goods transport agency services to unregistered persons with listed exclusions, services granting road or bridge access on annuity, and refines treatment of upfront payments for long-term leases by government-owned development entities, while defining ownership thresholds for eligible entities. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122874