Other Services Provided to Government [ Entry No. 11A,16,19C,72]

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....st consideration in the form of commission or margin is exempt Example Amit runs a fair price shop and earns 30,000 as consideration received from government for sale of food grains during the month of October 2017. Such consideration is exempt from GST. Exemption Entry 16 Transport by Air to central government * Services provided to the Central Government, * by way of transport of passe....

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....tral Government, State Government, Union territory administration under any training programme for which 75 % or more of the total expenditure is borne by the Central Government, State Government, Union territory administration Example : Manan has provided training programme to Sate Government such services shall be exempt. Few Clarifications : Circular No. 164 /20 /2021-GST clarifies for Iss....