Documentary Services for Government Not Exempt from GST; Subject to 18% Tax Rate Under Articles 243G and 243W.

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....Exemption under GST - pure services - Government entity or not - The applicant is providing services by way of producing documentary videos, picture of testimony to various State Government Departments, Local Authorities, Boards and Corporations. But these services are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Hence provision of such services is liable to tax at 18%. - AAR....