GST exemption for governmental services extends Nil-rate treatment to specified public utility and slum improvement services. Amendment inserts a Nil-rated exemption under Chapter 99 for services to a Governmental Authority including water supply, public health, sanitation, solid waste management and slum improvement, and adds the Ministry of Railways (Indian Railways) alongside the Department of Posts in multiple serial entries and related provisos of the principal State tax rate 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 governmental services extends Nil-rate treatment to specified public utility and slum improvement services.
Amendment inserts a Nil-rated exemption under Chapter 99 for services to a Governmental Authority including water supply, public health, sanitation, solid waste management and slum improvement, and adds the Ministry of Railways (Indian Railways) alongside the Department of Posts in multiple serial entries and related provisos of the principal State tax rate notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
