Government services exemption narrowed by specific exclusions; postal/rail, transport, aircraft/vessel and business-supplied services excluded. Chapter 99 provides a GST exemption for services by the Central Government, State Government, Union territory or local authority, excluding services by postal and specified rail authorities; services relating to an aircraft or vessel inside or outside a port or airport; transport of goods or passengers; and services provided to business entities. It defines 'aircraft', 'airport', 'port' and 'vessel' by reference to sector statutes and notes clarifications on GST treatment for Industrial Training Institutes, military mess accommodation, and general insurance where premium payment differs between the State and employees or students.
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Provisions expressly mentioned in the judgment/order text.
Government services exemption narrowed by specific exclusions; postal/rail, transport, aircraft/vessel and business-supplied services excluded.
Chapter 99 provides a GST exemption for services by the Central Government, State Government, Union territory or local authority, excluding services by postal and specified rail authorities; services relating to an aircraft or vessel inside or outside a port or airport; transport of goods or passengers; and services provided to business entities. It defines "aircraft", "airport", "port" and "vessel" by reference to sector statutes and notes clarifications on GST treatment for Industrial Training Institutes, military mess accommodation, and general insurance where premium payment differs between the State and employees or students.
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