Government Services Exempt from GST if Under 5000, Except for Postal, Aircraft, Vessel, and Transport Services. Amendments Effective October 2023.

Services provided by the Central Government, State Government, Union territory, or local authority are exempt from GST if the consideration does not exceed five thousand rupees, with exceptions for postal services, services related to aircraft or vessels, and transport of goods or passengers. Continuous supply of services is also exempt under the same financial limit. Definitions for terms such as "aircraft," "airport," "port," and "vessel" are provided, referencing respective legislative acts. Amendments to these provisions have been made, with the latest effective from October 20, 2023.