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    <title>Chapter 99</title>
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    <description>Services provided by Central, State, Union territory governments or local authorities are exempt from GST where consideration does not exceed a specified low value threshold, subject to exclusions for services by the Department of Posts and the Ministry of Railways, services relating to an aircraft or vessel inside or outside a port or airport precinct, and transport of goods or passengers. For continuous supplies, the exemption applies only if the consideration charged in a financial year remains within the specified threshold. Definitions of &quot;aircraft&quot;, &quot;airport&quot;, &quot;port&quot; and &quot;vessel&quot; follow the cited statutes.</description>
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    <pubDate>Sat, 01 Jul 2017 16:28:00 +0530</pubDate>
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      <description>Services provided by Central, State, Union territory governments or local authorities are exempt from GST where consideration does not exceed a specified low value threshold, subject to exclusions for services by the Department of Posts and the Ministry of Railways, services relating to an aircraft or vessel inside or outside a port or airport precinct, and transport of goods or passengers. For continuous supplies, the exemption applies only if the consideration charged in a financial year remains within the specified threshold. Definitions of &quot;aircraft&quot;, &quot;airport&quot;, &quot;port&quot; and &quot;vessel&quot; follow the cited statutes.</description>
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