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    <title>Activities or transactions in respect of which the Central Government, a State Government or any Local Authority shall not be regarded as a taxable person</title>
    <link>https://www.taxtmi.com/acts?id=21701</link>
    <description>Schedule IV specifies activities where Government or Local Authorities are not regarded as a taxable person, exempting inter-governmental services (with specified exclusions), services to individuals in discharge of statutory functions (including issuance of official documents and assignment of natural resources for agriculture), municipal and Panchayat functions, health care and education. It also identifies diplomatic, immigration, currency, public order, tax-discharge activities, toleration of contract non-performance, pre-2016 natural resource assignments (limited to one-time charges), deputation for import/export overtime, and compulsory registrations and safety certifications as non-taxable, and defines key terms such as Governmental Authority, health care services, and education services.</description>
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    <pubDate>Wed, 15 Jun 2016 16:10:07 +0530</pubDate>
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      <description>Schedule IV specifies activities where Government or Local Authorities are not regarded as a taxable person, exempting inter-governmental services (with specified exclusions), services to individuals in discharge of statutory functions (including issuance of official documents and assignment of natural resources for agriculture), municipal and Panchayat functions, health care and education. It also identifies diplomatic, immigration, currency, public order, tax-discharge activities, toleration of contract non-performance, pre-2016 natural resource assignments (limited to one-time charges), deputation for import/export overtime, and compulsory registrations and safety certifications as non-taxable, and defines key terms such as Governmental Authority, health care services, and education services.</description>
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