Supply of goods by government entities: grant-funded transfers exempt from GST when paid by public authorities. Supply of goods by a government entity to the Central Government, State Government, Union territory, local authority or specified persons is exempt from GST when the consideration is received from those public authorities in the form of grants, effecting an exemption for grant-funded intergovernmental transfers of goods under the Integrated Tax (Rate) schedule.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply of goods by government entities: grant-funded transfers exempt from GST when paid by public authorities.
Supply of goods by a government entity to the Central Government, State Government, Union territory, local authority or specified persons is exempt from GST when the consideration is received from those public authorities in the form of grants, effecting an exemption for grant-funded intergovernmental transfers of goods under the Integrated Tax (Rate) schedule.
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