Exemption in relation to services provided by government Entry 4, 5 & 6

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.... municipality under Article 243W The purpose is to exempt the services provided by Central Government, State Government, Union Territory, Local Authority and Governmental Authority for facilitating the working of municipality. Any services provided other than those specified in Article 243W of the Constitution are not exempted, hence taxable. Clarification 4. Applicability of GST on the statutory collections made by the Real Estate Regulatory Authority (RERA) in accordance with the Real Estate (Regulation and Development) Act, 2016. * 4.1 Representation has been received requesting for clarification on whether GST is applicable on the statutory collections made by the Real Estate Regulatory Authority (RERA). * 4.2 RERA is constit....

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....ties/ responsibilities entrusted upon the panchayat under article 243G of the Constitution. Any services provided other than those specified in Article 243G of the Constitution are not exempted, hence taxable. Exemption Entry 6 * Services by the Central Government, State Government, Union territory or local authority to non business entities is exempt, but * excluding the following services-- * services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory [ Notification No. 04/2022 -Central Tax (Rate) Dated 13 July 2022 ] and he Ministry of Railways (Indian Railways) [ inserted by Notificat....