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of <h1>India Introduces New GST Exemption for Government Services; Includes Water, Health, and Waste Management at Nil Rate.</h1> Notification No. 13/2023 by the Government of India amends the Central Tax (Rate) under the CGST Act, effective from October 20, 2023. It introduces a new exemption entry, 3B, for services provided to a Governmental Authority, covering water supply, public health, sanitation conservancy, solid waste management, and slum improvement, all taxed at a nil rate. Additionally, amendments include inserting 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in specific entries against serial numbers 6, 7, 8, and 9. These changes follow the recommendations of the GST Council.
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