GST Exemption for Services by Government Entities to Government Bodies Under Chapter 99 Explained

Chapter 99 outlines a general exemption from GST for services provided by a Government Entity to the Central Government, State Government, Union territory, local authority, or any specified person, where the consideration is received as grants from these entities. A "Government Entity" is defined as an authority, board, or body, including societies, trusts, or corporations, established by an Act of Parliament or State Legislature, or by any Government, with at least 90% equity or control, to perform functions assigned by the Central Government, State Government, Union Territory, or local authority.