GST Exemption for Services to Governmental Authorities in Water, Health, Sanitation, Waste Management, and Slum Upgradation

Chapter 99 outlines the general exemption from GST for services provided to a Governmental Authority, specifically in areas such as water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. A "Governmental Authority" is defined as an entity established by an Act of Parliament or State Legislature or by any Government, with at least 90% equity or control, to perform functions assigned to municipalities or Panchayats under articles 243W and 243G of the Constitution. These exemptions were introduced by Notification No. 16/2023, effective from October 20, 2023.