Seeks to amend Notification No F.12(56)FD/Tax/2017-Pt-I-50 dated 29.06.2017 regarding exemption from GST on services provided to a governmental authority by way of water supply, public health, sanitation conservancy, solid waste management and slum improvement - F.12 (11) FD/Tax/2023-Pt-I-53 - Rajasthan SGST
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GST exemption for municipal and slum services to governmental authorities extended and references expanded to include the Ministry of Railways. Amendment inserts serial 3B (Chapter 99) to grant GST exemption for services to a Governmental Authority comprising water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation with nil tax entries, and adds the phrase 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in several existing notification entries, modifying the prior departmental notification.
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.
GST exemption for municipal and slum services to governmental authorities extended and references expanded to include the Ministry of Railways.
Amendment inserts serial 3B (Chapter 99) to grant GST exemption for services to a Governmental Authority comprising water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation with nil tax entries, and adds the phrase "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in several existing notification entries, modifying the prior departmental notification.
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