Government services exemption: certain registration and safety testing services exempt while quid pro quo fees remain taxable. Services by Government or a local authority for registration and testing, calibration, safety checks or certification required under any law are exempt under Notification No. 25/2012 as amended by Notification No. 22/2016, with definitions of governmental authority, Government and local authority delimiting coverage. A departmental circular clarifies that fees charged as consideration are taxable as services unless covered by the exemption, and a separate small-amount exemption applies where gross charges do not exceed the prescribed threshold in a financial year, subject to specified exceptions and rules for continuous services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Government services exemption: certain registration and safety testing services exempt while quid pro quo fees remain taxable.
Services by Government or a local authority for registration and testing, calibration, safety checks or certification required under any law are exempt under Notification No. 25/2012 as amended by Notification No. 22/2016, with definitions of governmental authority, Government and local authority delimiting coverage. A departmental circular clarifies that fees charged as consideration are taxable as services unless covered by the exemption, and a separate small-amount exemption applies where gross charges do not exceed the prescribed threshold in a financial year, subject to specified exceptions and rules for continuous services.
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