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of <h1>GST Exemptions: Municipal and Panchayat Services Covered, Military Messes and Railways Face New Charges Under Forward Charge Mechanism.</h1> The exemptions under the Goods and Services Tax (GST) for services provided by governmental bodies. Entry 4 exempts services by central, state, or local authorities related to municipal functions under Article 243W. Entry 5 covers services linked to panchayat functions under Article 243G. Entry 6 exempts services to non-business entities, excluding specified services like postal and railway services. Clarifications include GST applicability on statutory collections by RERA and accommodation services by military messes. Recent changes affect the Ministry of Railways, bringing their services under the Forward Charge Mechanism, thus removing previous exemptions.
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