Exemption from GST for government services issuing passports, visas, driving licences and birth and death certificates. Exemption from GST applies to services provided by the Central Government, State Government, Union territory or local authority consisting of issuance of passports, visas, driving licences, birth certificates and death certificates, treating these identification and vital-record services as non-taxable when rendered by the specified government entities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from GST for government services issuing passports, visas, driving licences and birth and death certificates.
Exemption from GST applies to services provided by the Central Government, State Government, Union territory or local authority consisting of issuance of passports, visas, driving licences, birth certificates and death certificates, treating these identification and vital-record services as non-taxable when rendered by the specified government entities.
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