GST exemption for governmental authority services expands to water supply, sanitation, waste management, and slum upgradation. A further amendment to the Uttar Pradesh GST exemption notification inserts a new entry for services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation, with nil tax and nil input tax credit entries shown in the table. The amendment also extends references in specified serial entries to include the Ministry of Railways (Indian Railways) alongside the Department of Posts.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for governmental authority services expands to water supply, sanitation, waste management, and slum upgradation.
A further amendment to the Uttar Pradesh GST exemption notification inserts a new entry for services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation, with nil tax and nil input tax credit entries shown in the table. The amendment also extends references in specified serial entries to include the Ministry of Railways (Indian Railways) alongside the Department of Posts.
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