Nil-rate for specified services to governmental authorities; water, sanitation, public health and slum upgradation exempted under state GST. A new Nil-rated entry is added for services to a governmental authority under Chapter 99 covering water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation. The amendment also inserts the Ministry of Railways (Indian Railways) alongside the Department of Posts in specified items, explanations and provisos of the notification's Table. The changes are effected under provisions of the Himachal Pradesh Goods and Services Tax Act, 2017 and are to be treated as effective from 20th October, 2023.
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Provisions expressly mentioned in the judgment/order text.
Nil-rate for specified services to governmental authorities; water, sanitation, public health and slum upgradation exempted under state GST.
A new Nil-rated entry is added for services to a governmental authority under Chapter 99 covering water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation. The amendment also inserts the Ministry of Railways (Indian Railways) alongside the Department of Posts in specified items, explanations and provisos of the notification's Table. The changes are effected under provisions of the Himachal Pradesh Goods and Services Tax Act, 2017 and are to be treated as effective from 20th October, 2023.
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