Services to governmental authority: specified public services to government receive nil state tax rate and railway inclusion. The notification adds a Chapter 99 entry making services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-subject to a nil state tax rate, and inserts the Ministry of Railways (Indian Railways) alongside the Department of Posts in multiple table entries and provisos; the amendment is effective from 20th October, 2023.
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Services to governmental authority: specified public services to government receive nil state tax rate and railway inclusion.
The notification adds a Chapter 99 entry making services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-subject to a nil state tax rate, and inserts the Ministry of Railways (Indian Railways) alongside the Department of Posts in multiple table entries and provisos; the amendment is effective from 20th October, 2023.
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