Governmental services exemption: specified public utility services to governmental authority listed as nil-rated; railways added to postal entries. A new serial 3B (Chapter 99) lists services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation-as nil-rated supplies. Additionally, the words 'and the Ministry of Railways (Indian Railways)' are inserted after 'Department of Posts' in the entries, explanations and provisos for serial numbers 6-9. The notification takes effect from the date of issuance.
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Provisions expressly mentioned in the judgment/order text.
Governmental services exemption: specified public utility services to governmental authority listed as nil-rated; railways added to postal entries.
A new serial 3B (Chapter 99) lists services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation-as nil-rated supplies. Additionally, the words "and the Ministry of Railways (Indian Railways)" are inserted after "Department of Posts" in the entries, explanations and provisos for serial numbers 6-9. The notification takes effect from the date of issuance.
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