GST exemption for services to Governmental Authority covers water, sanitation and solid waste management public services. Exemption from GST applies to services to a Governmental Authority comprising water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation; Governmental Authority denotes a body set up by statute or established by government with ninety per cent or more equity or control to perform municipal or Panchayat functions under article 243W or 243G, as inserted by Notification No. 16/2023-Integrated Tax (Rate).
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.
GST exemption for services to Governmental Authority covers water, sanitation and solid waste management public services.
Exemption from GST applies to services to a Governmental Authority comprising water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation; Governmental Authority denotes a body set up by statute or established by government with ninety per cent or more equity or control to perform municipal or Panchayat functions under article 243W or 243G, as inserted by Notification No. 16/2023-Integrated Tax (Rate).
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