Exemption from GST for government deputed after hours cargo inspection and container stuffing when merchant overtime is paid. Services by the Central Government, State Government or Union territory deputing officers after office hours or on holidays for inspection, container stuffing or other import export cargo duties, when performed on payment of merchant overtime charges, are exempt from GST.
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 deputed after hours cargo inspection and container stuffing when merchant overtime is paid.
Services by the Central Government, State Government or Union territory deputing officers after office hours or on holidays for inspection, container stuffing or other import export cargo duties, when performed on payment of merchant overtime charges, are exempt from GST.
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