Exemption in relation to services by the government Entry 9

Government service exemption applies where consideration falls below prescribed monetary threshold, with specified exclusions including transport services.

Exemption for services by public authorities applies where consideration charged is below a prescribed monetary threshold, with express exclusions for certain postal services, services related to aircraft or vessels within port or airport precincts, and transport of goods or passengers; continuous supplies are assessed on aggregate yearly consideration. Separate exemptions cover transit-cargo services to and from neighbouring landlocked countries (including empty container movement), grant-funded services supplied by government entities to governments, and old-age home services up to a monetary ceiling inclusive of boarding and maintenance. Notifications and circulars refine applicability to railway services and SPV arrangements.