https://www.taxtmi.com/notifications?id=122947 The notification amends the Uttarakhand SGST exempted supplies table and definitions: it expands recipients to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts a nil-rated entry for Chapter 99 services supplied by a Government Entity to government recipients against grants; exempts certain goods transport agency services to unregistered persons with specified exclusions; exempts annuity-based access to roads or bridges; revises the scope of upfront amounts for long-term leases payable to predominantly government-owned development entities; and defines "Governmental Authority" and "Government Entity" as bodies with ninety percent or more government participation. en-us Thu, 23 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122947 The notification amends the Uttarakhand SGST exempted supplies table and definitions: it expands recipients to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts a nil-rated entry for Chapter 99 services supplied by a Government Entity to government recipients against grants; exempts certain goods transport agency services to unregistered persons with specified exclusions; exempts annuity-based access to roads or bridges; revises the scope of upfront amounts for long-term leases payable to predominantly government-owned development entities; and defines "Governmental Authority" and "Government Entity" as bodies with ninety percent or more government participation. Notifications GST - States Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122947