Services provided by government Exemption Entry 61 ,62 & 63

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....y by way of issuance of passport, visa, driving license, birth certificate or death certificate is exempt Example Mr. Lalu applied for a passport and paid a fees of 1,500/- at the passport office. As the services were specifically exempt under entry 61 of the Notification No. 12/207-Central Tax (Rate), no GST would be leviable on this transaction. Exemption Entry 61A Service by way of granting....

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.... Central Government, State Government, Union Territory or local authority Services provided way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union Territory or local authority under such contract; The exemption is pertaining to the contracts entered into by the Central Gove....

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....f plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or other similar products Scope The scope of the exemption is subject to some restrictions which can be easily understood from the following table: Who is eligible What specifically is exempt Limits for exemption Central or State Government or Union Territory or local auth....