Notification No. 35/2017
Date: October 13, 2017
Subject: Amendment of GST exemptions relating to duty credit scrips and government supplies.
Description:
This notification amends Notification No. 2/2017–Central Tax (Rate) by inserting exemption for duty credit scrips and supplies of goods by Government Entities to Government or local authorities against grants. It also inserts a definition of Government Entity and prescribes affidavit conditions for branded goods exemptions.
Issued for earlier notification?
Yes — amends Notification No. 2/2017–Central Tax (Rate).