TaxTMI 
TaxTMI 
Exemption in relation to services by the government Entry 9
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.... 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 the Ministry of Railways (Indian Railways) [ inserted by Notification no. 13/2023 w.e.f. 20.10.2023 such notification has been withdrawn by Circular ....
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....ervices made by Ministry of Railways (Indian Railways) were brought under Forward Charge Mechanism and consequently exemptions that were available to Ministry of Railways (Indian Railways) were withdrawn vide notification No. 13/2023-CT(R) dated 19.10.2023 w.e.f. 20.10.2023. Example Housing Board of Haryana Government has taken sanitary fee of Rs 3000 from companies. Such fees shall be exempt. ....
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....tan. It is also clarified that movement of empty containers from Nepal and Bhutan, after delivery of goods there, is a service associated with the transit cargo to Nepal and Bhutan and is therefore covered by the exemption Exemption Entry 9C Supply of service by a Government Entity to * Central Government, * State Government, * Union territory, local authority or any person specified by ....
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..... Exemption Entry 6E [ Inserted by Notification No. 04/2024- Central Tax (Rate) Dated 12th July 2024 (w.e.f. 15th July 2024)] * Services provided by Ministry of Railways (Indian Railways) to individuals by way of - * (a) sale of platform tickets; * (b) facility of retiring rooms/waiting rooms; * (c) cloak room services; * (d) battery operated car services. Exemption Entry 6F [ Inserted....