Chapter 99
Services – Exemption from GST
GST
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority 83[****] 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 supply of pure services and composite supplies by way of horticulture/horticulture works (where the value of goods constitutes not more than 25 per cent of the total value of supply) ma
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
luding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 19[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 relation to any function entrusted to a Municipality under article 243W of the Constitution.
Definition
(zf) Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with 90 per cent. or more participation by way of equity or control, to carry
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(NHM). [ See Circular No. 51/25/2018-GST dated 31.07.2018 ]
*************
Note:
As amended vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018, before it was read as,
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 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.
Definition
(zf) Governmental Authority” means an authority or a board or any other body, –
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =