Government services GST liability: exemptions limited while reverse charge may require recipients to pay tax on taxable government supplies.

Government and local authority services are not universally exempt from GST: services related to municipal and panchayat functions are generally exempt, but specific government supplies-Department of Posts' commercial services, aircraft/vessel-related services, transport of goods or passengers, supplies by statutory bodies and services to business entities-are taxable. Reverse charge applies to many government-provided services with enumerated exclusions. Narrow statutory definitions of "Government" and "local authority" exclude statutory corporations and regulatory bodies from exemption, and compliance measures include tax deduction at source and input tax credit rules for reverse charge payments.

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