Government to Government service exemption from GST applies where consideration is received as grants for entrusted functions. Supply of services by a Government Entity is exempt from GST where the recipient is a government or a person specified by government and the consideration is received from government in the form of grants. 'Government Entity' includes statutory bodies or bodies established by government with predominant government participation to carry out functions entrusted by the government.
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.
Government to Government service exemption from GST applies where consideration is received as grants for entrusted functions.
Supply of services by a Government Entity is exempt from GST where the recipient is a government or a person specified by government and the consideration is received from government in the form of grants. "Government Entity" includes statutory bodies or bodies established by government with predominant government participation to carry out functions entrusted by the government.
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