Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/-

Exemption for government and local authority services when gross charge falls below the prescribed threshold, with annual limit for continuous supplies.

Exemption applies to services provided by Governmental or local authorities when the gross amount charged for the service does not exceed the prescribed threshold, excluding services in sub clauses (i)-(iii) of clause (a) of section 66D. For services defined as continuous supply under the Point of Taxation Rules, the exemption is available only if the total gross amount charged in a financial year does not exceed the prescribed threshold. Definitions specify the scope of 'governmental authority', 'Government' and 'local authority'. Taxes, cesses or duties are not consideration for the service and are excluded from taxable value.