GST exemption for specified governmental services confirms nil rate for water, sanitation, public health, waste and slum upgradation. The notification inserts a nil-rate entry under Chapter 99 for services provided to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-and amends existing entries and explanations to include the Ministry of Railways alongside the Department of Posts, with the amendment coming into force from the specified commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified governmental services confirms nil rate for water, sanitation, public health, waste and slum upgradation.
The notification inserts a nil-rate entry under Chapter 99 for services provided to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-and amends existing entries and explanations to include the Ministry of Railways alongside the Department of Posts, with the amendment coming into force from the specified commencement date.
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