Exemptions on supply of services under IGST Act - Certain services provided to Governmental Authority exempted - Ministry of Railways (Indian Railways) excluded from certain items - Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 as amended. - 16/2023 - Integrated GST (IGST) Rate
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IGST exemption for government services expanded to include specified public utilities and inclusion of Indian Railways. The notification inserts a new Chapter 99 entry exempting from IGST services supplied to a Governmental Authority consisting of water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation (Nil IGST). It also amends multiple table entries to add the Ministry of Railways (Indian Railways) alongside the Department of Posts, thereby extending the specified table provisions to the Ministry of Railways.
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.
IGST exemption for government services expanded to include specified public utilities and inclusion of Indian Railways.
The notification inserts a new Chapter 99 entry exempting from IGST services supplied to a Governmental Authority consisting of water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation (Nil IGST). It also amends multiple table entries to add the Ministry of Railways (Indian Railways) alongside the Department of Posts, thereby extending the specified table provisions to the Ministry of Railways.
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