Services to governmental authorities exempted under state GST notification; amendments also include railways alongside postal services. The notification inserts a new Table entry (serial 3B, Chapter 99) exempting services provided to a Governmental Authority - water supply; public health; sanitation conservancy; solid waste management; and slum improvement and upgradation - listing nil tax treatment, and amends multiple serials to include the Ministry of Railways (Indian Railways) alongside the Department of Posts; effective 20 October 2023.
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.
Services to governmental authorities exempted under state GST notification; amendments also include railways alongside postal services.
The notification inserts a new Table entry (serial 3B, Chapter 99) exempting services provided to a Governmental Authority - water supply; public health; sanitation conservancy; solid waste management; and slum improvement and upgradation - listing nil tax treatment, and amends multiple serials to include the Ministry of Railways (Indian Railways) alongside the Department of Posts; effective 20 October 2023.
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