PLEASE LET ME KNOW WHETHER SUPPLY OF GOODS AND SERVICE TO PANCHAYAT AND OTHER STATE GOVERNMENT DEPARTMENT IS EXEMPT FROM GST, IF SO PLEASE PROVIDE NOTIFICATION.WHAT IS TAXABILITY OF WORKS CONTRACT SUPPLY TO PANCHAYAT. WILL THIS ALSO BE TAXABLE UNDER GST?
PLEASE ENLIGHTEN WITH SUITABLE PROVISION OF GST LAWS
THANX AND REGARDS
GST Exemption for Pure Services to Government Entities under Articles 243G and 243W Clarified; Notification No. 12/2017 Applies. A participant inquired about the applicability of Goods and Services Tax (GST) on supplies to Panchayats and state government departments. The response clarified that pure services provided to government entities related to functions under articles 243G and 243W of the Constitution are exempt from GST, as per Notification No. 12/2017-Central Tax (Rate). Composite supplies with goods constituting no more than 25% of the value are also exempt. Similar exemptions apply for State GST (SGST) and Integrated GST (IGST) for intra-state and inter-state supplies, respectively, under the corresponding notifications. (AI Summary)
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