GST INDIA Biz — Amendment to IGST exemption notification covering government grants, GTA services, and long-term land leases.

Notification No. 33/2017

Date: October 13, 2017

Subject: Amendment to IGST exemption notification covering government grants, GTA services, and long-term land leases.

Description:

This notification amends Notification No. 9/2017–Integrated Tax (Rate) by expanding exemptions for services provided by Government Entities against grants, exempting GTA services to unregistered persons, exempting annuity-based access to roads or bridges, and revising exemption for long-term lease of industrial plots. It also substitutes definitions of “Governmental Authority” and introduces “Government Entity”.

Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).

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