GST exemption for specified government services expanded; rail services carved out from central-service exemptions. The notification adds Chapter 99 to exempt services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation-with nil tax entries, and amends table entries to insert reference to the Ministry of Railways (Indian Railways) alongside the Department of Posts. The amendment is effected under specified sections of the Kerala State GST Act and is deemed effective from 20 October 2023.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified government services expanded; rail services carved out from central-service exemptions.
The notification adds Chapter 99 to exempt services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation-with nil tax entries, and amends table entries to insert reference to the Ministry of Railways (Indian Railways) alongside the Department of Posts. The amendment is effected under specified sections of the Kerala State GST Act and is deemed effective from 20 October 2023.
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