https://www.taxtmi.com/news?id=18674 Government and local authority supplies are not universally exempt from GST; many constitutionally entrusted municipal and panchayat functions are exempt, while specified services (Department of Posts items, transport, aircraft/vessel related services, supplies to business entities, motor vehicle hires to non STUs excluded) remain taxable. Reverse charge applies to recipients above turnover thresholds except for listed exclusions, with reverse charge tax claimable as input tax credit by the supplier under Input Tax Credit Rules. Statutory bodies and autonomous agencies are not treated as 'Government' for exemption purposes. TDS (1% CGST and 1% SGST) applies to high value contracts, with registration, invoicing and electronic payment obligations outlined. en-us Tue, 22 Aug 2017 11:04:15 +0530 Wed, 11 Feb 2026 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=18674 Government and local authority supplies are not universally exempt from GST; many constitutionally entrusted municipal and panchayat functions are exempt, while specified services (Department of Posts items, transport, aircraft/vessel related services, supplies to business entities, motor vehicle hires to non STUs excluded) remain taxable. Reverse charge applies to recipients above turnover thresholds except for listed exclusions, with reverse charge tax claimable as input tax credit by the supplier under Input Tax Credit Rules. Statutory bodies and autonomous agencies are not treated as 'Government' for exemption purposes. TDS (1% CGST and 1% SGST) applies to high value contracts, with registration, invoicing and electronic payment obligations outlined. News - Tue, 22 Aug 2017 11:04:15 +0530 https://www.taxtmi.com/news?id=18674