GST Exemption for Government Services: Registration, Safety, and Certification Services Clarified in Circular No. 100/19/2019-GST.

Services provided by the Central Government, State Government, Union territory, or local authority are generally exempt from GST under CGST, UTGST, SGST, or IGST. This exemption applies to services such as registration required under any law and testing, calibration, safety checks, or certifications related to the protection or safety of workers, consumers, or the public, including fire licenses. There is a clarification regarding the applicability of GST on the supply of Seed Certification Tags as noted in Circular No. 100/19/2019-GST dated April 30, 2019.