Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 11-7-2017 – Vide Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017, which came into force with effect from 01.07.2017, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, exempted 81 intra-State supply of services as is in excess of the tax calculated at the rate specified subject to the conditions. In this Notification the Central Government has given exemption for the services provided by the Government. For the purpose of this article, the term Government may include the Central Government, State Government, Union territory or local authority or governmental authority. The following services provided by the Government are exempted- The services by Central Government, State Government, Union Territory, local authority or governmental authorityby way of any activity in relation to any function entrusted to a municipality un
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ss parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; Services in relation to an aircraft or a vessel, inside or outside the precincts of a part of an airport; transport of goods or passengers; and services by way of renting of immovable property; Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority. This entry is not applicable to services- services 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; Services in relation to an aircraft or a vessel, inside or outside the precincts of a part of an airport; Transport of goods or passengers. Services provided by Central Government, State Government, or a local authority for such ser
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the case me; Services provided by the Central Government, State Government, Union territory or local authority by way of- Registration required under any law for the time being in force; Testing, calibration, safety check or certification relating to protection or supply of workers, consumers or public at large, including the first licnsor, required under any law for the time beingin force; Services provided by the Central Government,State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non performance of a contract for which consideration of a contract for which consideration in the form files or liquidated damages as payable to the Central Government, State Government, Union territory or local authority under such contract; Services provided by the Central Government, State
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