https://www.taxtmi.com/article/detailed?id=9861 Services of serving food to educational institutions including anganwadis are exempt from GST; examination fees and related input services by Central and State educational boards are exempt while accreditation services attract GST. Annuity payments for construction of roads are not covered by the access on payment exemption and attract GST. Works contracts for government entities qualify for concessional rate only where the structure is predominantly for non commercial use; ropeways for tourism are taxable at the general works contract rate. Milling for PDS is exempt if goods value 25% of composite supply, otherwise reduced job work rate applies. Government guarantees to PSUs are exempt. Laterals/parts solely for sprinklers/drip systems classifiable under the specified heading attract the lower rate; general use parts follow their HSN classification. en-us Wed, 23 Jun 2021 10:00:56 +0530 Wed, 23 Jun 2021 10:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9861 Services of serving food to educational institutions including anganwadis are exempt from GST; examination fees and related input services by Central and State educational boards are exempt while accreditation services attract GST. Annuity payments for construction of roads are not covered by the access on payment exemption and attract GST. Works contracts for government entities qualify for concessional rate only where the structure is predominantly for non commercial use; ropeways for tourism are taxable at the general works contract rate. Milling for PDS is exempt if goods value 25% of composite supply, otherwise reduced job work rate applies. Government guarantees to PSUs are exempt. Laterals/parts solely for sprinklers/drip systems classifiable under the specified heading attract the lower rate; general use parts follow their HSN classification. Articles Goods and Services Tax - GST Wed, 23 Jun 2021 10:00:56 +0530 https://www.taxtmi.com/article/detailed?id=9861