GST Exemptions for Composite Supplies to Government Entities Under Chapter 99, Clarifying Definitions and Applicability.

Chapter 99 outlines GST exemptions for composite supplies of goods and services where the goods' value does not exceed 25% of the total value, provided to government entities for functions under articles 243G and 243W of the Constitution. It includes clarifications on GST applicability for services like facility management for the Municipal Corporation of Delhi, horticulture works for CPWD, sanitation services for government departments, and wheat milling for public distribution. Amendments specify definitions for "Governmental Authority" and "Government Entity," emphasizing entities with significant government participation.