Government Services for Import-Export Cargo Handling After Hours Exempt from GST; Merchant Overtime Charges Apply
Services provided by the Central Government, State Government, or Union territory, which involve deputing officers after office hours or on holidays for tasks such as inspection or container stuffing related to import-export cargo, are exempt from GST. These services are subject to payment of Merchant Overtime charges and fall under the exemption from CGST, UTGST, SGST, and IGST.