GST Exemption for Services from Non-Taxable Territories: Key Provisions and 2023 Amendments to Chapter 99

Chapter 99 outlines the general exemption from GST for services received from providers in non-taxable territories. Exemptions apply to the Central and State Governments, Union territories, local and governmental authorities, and individuals for non-commercial purposes. Entities registered under the Income-tax Act for charitable activities and educational institutions receiving online journals are also exempt, except for certain online services. Definitions include terms like "approved vocational education course," "educational institution," "governmental authority," "rural area," and "vessel." Amendments to these provisions have been made, notably through notifications in 2018 and 2023.