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Exemption in relation to services by the government Entry 7 & 8 - GST Ready Reckoner - GSTExtract Exemption in relation to services by the government Exemption entry 7 Services provided by the Central Government, State Government, Union territory or local authority to a business 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 is exempt Explanation - For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to - 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; [ Notification No. 04/2022 -Central Tax (Rate) Dated 13 July 2022 ] and and the Ministry of Railways (Indian Railways) [ inserted by Notification no. 13/2023 w.e.f. 20.10.2023 ] in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; of transport of goods or passengers; and services by way of renting of immovable property. Example Ramesh Enterprise had turnover of 10 lakhs during FY 2022-2023.Ramesh enterprise has taken testing service from Central Government department. The supply of services by government are exempt and no GST is payable on such services by Ramesh Enterprise on reverse charge. Exemption entry 8 Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government , Union territory or local authority is exempt Exception to this entry shall apply to 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 ; [ Notification No. 04/2022 -Central Tax (Rate) Dated 13 July 2022 ] and and the Ministry of Railways (Indian Railways) [ inserted by Notification no. 13/2023 w.e.f. 20.10.2023 ] in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; of transport of goods or passengers Example : Water Resources Ministry of Central Government has provided data services to Water Resource Ministry of Karnataka State for ₹ 25 Lakhs . It is exempt.
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