Authority and Recommendations
Amendments enacted under sub-sections of CGST Act, 2017.
Council recommendations and public interest consideration cited.
Amendment Details
Expansion of scope for entities under "Governmental Authority."
Introduction of Chapter 99 for Government Entity services.
Amendments to various service categories for specific recipients.
Revised Definitions
"Governmental Authority" and "Government Entity" redefined.
Clarifications on input tax credit eligibility.
Official Announcement
Issued by Ministry of Finance, Government of India.
Published in Gazette of India.
Byline
Ruchi Bisht, Under Secretary to the Government of India.
Previous Amendments
Original notification issued on June 28, 2017.
Last amended on September 21, 2017.