GST exemption for supplies by government entities to governments where consideration is received as grants, under notification. Supply of goods by a Government entity to the Central Government, State Government, Union Territory, local authority, or persons specified by those authorities is exempt from GST where consideration for the supply is received from those governments or authorities in the form of grants, effective from 22-09-2025 under Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for supplies by government entities to governments where consideration is received as grants, under notification.
Supply of goods by a Government entity to the Central Government, State Government, Union Territory, local authority, or persons specified by those authorities is exempt from GST where consideration for the supply is received from those governments or authorities in the form of grants, effective from 22-09-2025 under Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
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