GST exemption for government services: registration, testing and safety certifications are not subject to GST. Services supplied by central, state, union territory or local authorities consisting of registration required under law and testing, calibration, safety checks or certification related to protection or safety of workers, consumers or the public, including fire licences, are exempt from GST; a clarification addresses GST applicability to seed certification tags.
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 government services: registration, testing and safety certifications are not subject to GST.
Services supplied by central, state, union territory or local authorities consisting of registration required under law and testing, calibration, safety checks or certification related to protection or safety of workers, consumers or the public, including fire licences, are exempt from GST; a clarification addresses GST applicability to seed certification tags.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.