Tax exemption for government services extended to specified civic services; Ministry of Railways added alongside postal exception. The notification inserts a new Chapter 99 entry making services provided to a Governmental Authority-water supply; public health; sanitation conservancy; solid waste management; and slum improvement and upgradation-liable at a Nil rate, and amends specified table entries to include the Ministry of Railways (Indian Railways) alongside the Department of Posts; the amendment takes effect from 20 October 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption for government services extended to specified civic services; Ministry of Railways added alongside postal exception.
The notification inserts a new Chapter 99 entry making services provided to a Governmental Authority-water supply; public health; sanitation conservancy; solid waste management; and slum improvement and upgradation-liable at a Nil rate, and amends specified table entries to include the Ministry of Railways (Indian Railways) alongside the Department of Posts; the amendment takes effect from 20 October 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.