List of Exempted supply of services under the CGST Act -after serial number 3A entries added - Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 as amended. - 13/2023 - Central GST (CGST) Rate
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Exemption for government-provided essential services: supplies like water and sanitation to governmental authorities now tax-exempt. A new nil-rated exemption (Chapter 99, serial 3B) covers services supplied to a Governmental Authority consisting of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation; related amendments also add national rail services alongside postal services in existing entries.
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.
Exemption for government-provided essential services: supplies like water and sanitation to governmental authorities now tax-exempt.
A new nil-rated exemption (Chapter 99, serial 3B) covers services supplied to a Governmental Authority consisting of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation; related amendments also add national rail services alongside postal services in existing entries.
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