Tax exemption for government services extended to municipal utilities; Indian Railways included alongside postal services in rate schedule. The notification inserts a nil-rated 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-thereby exempting those services. It also amends multiple entries to include the Ministry of Railways (Indian Railways) alongside the Department of Posts in specified items, explanations and provisos of the rate schedule.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for government services extended to municipal utilities; Indian Railways included alongside postal services in rate schedule.
The notification inserts a nil-rated 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-thereby exempting those services. It also amends multiple entries to include the Ministry of Railways (Indian Railways) alongside the Department of Posts in specified items, explanations and provisos of the rate schedule.
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