https://www.taxtmi.com/notifications?id=125565 The notification broadens the scope of recipients and adds nil-rated supplies: substitution expands "governmental authority" to explicitly include Central Government, State Government, Union territory, local authority or Governmental Authority; a new nil-rated entry covers services by a Government Entity to those governments or persons specified by them where consideration is received as grants; additional nil-rated entries cover specified goods transport agency services to unregistered persons (subject to exceptions) and services granting access to roads or bridges on annuity; definitions of Governmental Authority and Government Entity are amended to require substantial government participation. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sat, 16 Jun 2018 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125565 The notification broadens the scope of recipients and adds nil-rated supplies: substitution expands "governmental authority" to explicitly include Central Government, State Government, Union territory, local authority or Governmental Authority; a new nil-rated entry covers services by a Government Entity to those governments or persons specified by them where consideration is received as grants; additional nil-rated entries cover specified goods transport agency services to unregistered persons (subject to exceptions) and services granting access to roads or bridges on annuity; definitions of Governmental Authority and Government Entity are amended to require substantial government participation. Notifications GST - States Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125565