Scope of Amendment
Amendment enacted under sub-section (1) of section 11 of CGST Act, 2017.
Recommendations from the Council.
Key Changes
Definition of "Governmental Authority" expanded to include various entities.
Addition of Chapter 99 for services provided by Government Entities.
Services by goods transport agency to specific recipients exempted.
Details
Upfront amounts for long-term leases now taxable.
Revised definitions of "Governmental Authority" and "Government Entity."
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 29, 2017.