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    <title>Construction Services - Services provided to the Government or local authority</title>
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    <description>Exemption for construction and related services to Government, local authority or governmental authority was narrowed from 1.4.2014 to apply only to historical monuments and archaeological sites, canal/dam or other irrigation works, and pipeline/conduit/plant for water supply, water treatment or sewerage treatment; definition of governmental authority was broadened from 30.01.2014 to include bodies set up by statute or established by Government with 90% participation; Finance Act, 2016 provides retrospective exemption and refund mechanism for irrigation works for the earlier period.</description>
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