Chapter 99
Services – Exemption from GST
GST
Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 57[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)].
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a) services,-
(i) by the Department of Posts 120[and the Ministry of Railways (Indian Railways)] 88[****];
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers; and
(b) services by way of renting of immovable property.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has t
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-10-2023 w.e.f. 20-10-2023, before it was read as:
Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 57[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)].
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a) services,-
(i) by the Department of Posts 88[****];
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers; and
(b) services by way of renting of immovable property.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clau
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ncial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017):
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a) services,-
(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers; and
(b) services by way of renting of immovable property.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(n) “business entity” means any
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siness entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year.
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a) services,-
(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers; and
(b) services by way of renting of immovable property.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(n)
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