GST exemption for services to governmental authorities now covers water, public health, sanitation, waste management and slum improvement. The notification inserts a new entry in the GST rate table exempting, at Nil rate, services to a Governmental Authority consisting of water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation; it also inserts reference to the Ministry of Railways alongside the Department of Posts in multiple table entries and provisos to align their treatment under the notification.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for services to governmental authorities now covers water, public health, sanitation, waste management and slum improvement.
The notification inserts a new entry in the GST rate table exempting, at Nil rate, services to a Governmental Authority consisting of water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation; it also inserts reference to the Ministry of Railways alongside the Department of Posts in multiple table entries and provisos to align their treatment under the notification.
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