Chapter 99
Services – Exemption from GST
GST
Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority 84[****] 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.
Clarification
* Clarification on the applicability of GST on facility management services provided to Municipal Corporation of Delhi (MCD) Headquarters, New Delhi. [ See para 6 of Circular No. 245/02
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t for distribution of such wheat flour under Public Distribution System is eligible for exemption. [ See Circular No. 153/09/2021-GST dated 17.06.2021 ]
*************
Note:
As amended vide Notification No. 16/2021- Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as
Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in rel
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =