GST exemption for Governmental Authority services expanded to cover civic utilities and Indian Railways entries. Amends the Tripura State GST rate notification by inserting a Nil-rated entry for services provided to a Governmental Authority relating to water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. It also extends specified existing entries by including the Ministry of Railways (Indian Railways) alongside the Department of Posts in the relevant exemption categories. The amendment takes effect from 20 October 2023.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for Governmental Authority services expanded to cover civic utilities and Indian Railways entries.
Amends the Tripura State GST rate notification by inserting a Nil-rated entry for services provided to a Governmental Authority relating to water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. It also extends specified existing entries by including the Ministry of Railways (Indian Railways) alongside the Department of Posts in the relevant exemption categories. The amendment takes effect from 20 October 2023.
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