Notification No. 36/2017
Date: October 13, 2017
Subject: Amendment to IGST exemption notification to include duty credit scrips and government grant supplies.
Description:
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by exempting duty credit scrips and supplies of goods by Government Entities to Government against grants. It also inserts a definition of “Government Entity” and prescribes conditions relating to branded goods where brand rights are voluntarily foregone.
Issued for earlier notification?
Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).