TaxTMI 
TaxTMI 
Amendments in the Notification No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017 - Exemptions on supply of services
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....R. 1276 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Fina....
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....ified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil"; (c) after serial number 22 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) ....
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....asual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil"; (d) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "....
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.... in paragraph 2, for clause (zf), the following shall be substituted, namely: - "(zf) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a munici....