Exemption for government services subject to a low value consideration cap and specified exclusions, including postal, rail, aviation and transport. Services provided by Central, State, Union territory governments or local authorities are exempt from GST where consideration does not exceed a specified low value threshold, subject to exclusions for services by the Department of Posts and the Ministry of Railways, services relating to an aircraft or vessel inside or outside a port or airport precinct, and transport of goods or passengers. For continuous supplies, the exemption applies only if the consideration charged in a financial year remains within the specified threshold. Definitions of 'aircraft', 'airport', 'port' and 'vessel' follow the cited statutes.
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 for government services subject to a low value consideration cap and specified exclusions, including postal, rail, aviation and transport.
Services provided by Central, State, Union territory governments or local authorities are exempt from GST where consideration does not exceed a specified low value threshold, subject to exclusions for services by the Department of Posts and the Ministry of Railways, services relating to an aircraft or vessel inside or outside a port or airport precinct, and transport of goods or passengers. For continuous supplies, the exemption applies only if the consideration charged in a financial year remains within the specified threshold. Definitions of "aircraft", "airport", "port" and "vessel" follow the cited statutes.
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