https://www.taxtmi.com/notifications?id=122980 The amendment broadens references to governmental recipients and creates nil-rated entries: supply of services by a Government Entity to governments or specified persons when consideration is grants; goods transport agency services to unregistered persons subject to specified exclusions; and services granting access to roads or bridges on annuity. It revises upfront payment treatment for long-term leases by predominantly government-owned development entities and replaces definitions, distinguishing "Governmental Authority" and introducing "Government Entity" as bodies with ninety percent or more government participation to perform entrusted municipal, panchayat or government functions. en-us Fri, 13 Oct 2017 00:00:00 +0530 Thu, 14 Dec 2017 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122980 The amendment broadens references to governmental recipients and creates nil-rated entries: supply of services by a Government Entity to governments or specified persons when consideration is grants; goods transport agency services to unregistered persons subject to specified exclusions; and services granting access to roads or bridges on annuity. It revises upfront payment treatment for long-term leases by predominantly government-owned development entities and replaces definitions, distinguishing "Governmental Authority" and introducing "Government Entity" as bodies with ninety percent or more government participation to perform entrusted municipal, panchayat or government functions. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122980