SCHEDULE IV – Draft-Bills-Reports – SCHEDULES – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – SCHEDULE IV – SCHEDULE IV Activities or transactions in respect of which the Central Government, a State Government or any Local Authority shall not be regarded as a taxable person (Indicative List) 1. Services provided by a Government or local authority to another Government or local authority excluding the following services: (i) services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services; (ii) services in relation to an aircraft or a vessel , inside or outside the precincts of a port or an aircraft; or (iii) transport of goods or passengers. 2. Services provided by a G
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citizenship, naturalization and aliens; (iii) admission into , and emigration and expulsion from India; (iv) currency , coinage and legal tender , foreign exchange; (v) trade and commerce with foreign countries , import and export across customs frontiers , interstate trade and commerce; or (vi) maintenance of public order. 5. Any services provided by a Government or a local authority in the course of discharging any liability on account of any tax levied by such Government or authority. 6. Services provided by a Government or a local authority by way of – (i) tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract; or
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any law for the time being in force; or (ii) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, required under any law for the time being in force. Definitions: 1. Governmental Authority means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W or a Panchayat under article 243G of the Constitution. 2. Health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised syst
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