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)].
\n Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
\n (a) services,-
\n (i) by the Department of Posts 120[and the Ministry of Railways (Indian Railways)] 88[****];
\n (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
\n (iii) of transport of goods or passengers; and
\n (b) services by way of renting of immovable property.
\nDefinitions:
\n(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
\n(g) “airport” has t<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -10-2023 w.e.f. 20-10-2023, before it was read as: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ncial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017): = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Chapter 99Services – Exemption from GSTGSTServices 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)]. … Continue reading “Chapter 99”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-5473","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5473","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5473"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5473\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nServices 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)].
\n Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
\n (a) services,-
\n (i) by the Department of Posts 88[****];
\n (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
\n (iii) of transport of goods or passengers; and
\n (b) services by way of renting of immovable property.
\nDefinitions:
\n(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
\n(g) “airport” has the same meaning as assigned to it in clau<\/p>\n
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\n Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
\n (a) services,-
\n (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;
\n (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
\n (iii) of transport of goods or passengers; and
\n (b) services by way of renting of immovable property.
\nDefinitions:
\n(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
\n(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(n) “business entity” means any<\/p>\n
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\n Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
\n (a) services,-
\n (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;
\n (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
\n (iii) of transport of goods or passengers; and
\n (b) services by way of renting of immovable property.
\nDefinitions:
\n(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
\n(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(n) <\/p>\n
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