GST Exemption for Government Services on Municipal Functions Clarified; RERA Classified as Governmental Authority Under Notification No. 9/2017

Chapter 99 outlines the exemption from GST for services provided by governmental authorities related to municipal functions under Article 243W of the Constitution. A "governmental authority" is defined as an entity established by an Act of Parliament or State Legislature, or by the government, with at least 90% government participation, to perform functions assigned to municipalities or Panchayats under Articles 243W and 243G. The Real Estate Regulatory Authority (RERA) is classified as a governmental authority under Notification No. 9/2017-Integrated Tax (Rate), as clarified in Circular No. 228/22/2024-GST. Amendments to this definition were made effective from July 27, 2018.