https://www.taxtmi.com/notifications?id=123701 The notification amends the Tamil Nadu GST exemption table and definitions: it replaces "governmental authority" with an expanded list including Central/State/Union territory/local authorities; inserts Nil-rated exemptions for services by a Government Entity to governments or specified persons funded by grants (serial 9C), for GTA services to unregistered persons except specified categories (serial 21A), and for access to road/bridge services on annuity (serial 23A); clarifies Nil treatment of upfront payments for long-term leases of industrial/infrastructure plots where the lessor has at least 50% government ownership; and redefines "Governmental Authority" and introduces "Government Entity" as bodies with 90% or more government participation. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sat, 21 Apr 2018 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123701 The notification amends the Tamil Nadu GST exemption table and definitions: it replaces "governmental authority" with an expanded list including Central/State/Union territory/local authorities; inserts Nil-rated exemptions for services by a Government Entity to governments or specified persons funded by grants (serial 9C), for GTA services to unregistered persons except specified categories (serial 21A), and for access to road/bridge services on annuity (serial 23A); clarifies Nil treatment of upfront payments for long-term leases of industrial/infrastructure plots where the lessor has at least 50% government ownership; and redefines "Governmental Authority" and introduces "Government Entity" as bodies with 90% or more government participation. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123701