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Exemption in relation to services by the government Entry 9 - GST Ready Reckoner - GSTExtract Exemption Entry 9 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees is exempt Exception to Entry (i) 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 ] (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers. In case where continuous supply of service is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year Example Housing Board of Haryana Government has taken sanitary fee of Rs 3000 from companies. Such fees shall be exempt. Exemption Entry 9B Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries) is exempt Example M/s Fast transit provides services of loading, unloading and transporting cargo which is imported by M/s Kathman Enterprises of Kathmandu to be shipped to Nepal. This is exempt. Few Clarifications Circular No. 177/09/2022-TRU Clarifies that : Issues Held that Whether exemption under Sl. No. 9B of notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 covers services associated with transit cargo both to and from Nepal and Bhutan Accordingly, as recommended by the GST Council, it is clarified that exemption under Sl. No. 9B of Notification 12/2017- Central Tax (Rate) covers services associated with transit cargo both to and from Nepal and Bhutan. It is also clarified that movement of empty containers from Nepal and Bhutan, after delivery of goods there, is a service associated with the transit cargo to Nepal and Bhutan and is therefore covered by the exemption Exemption Entry 9C Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants is exempt Example : M/s Training Ltd. provides training for improvement of procedures in government companies and government bodies for which it receives grants for its functioning. It is entitled to exemption. Exemption Entry 9D Services by an old age home run by Central Government, State Government or by an enti ty registered under section 12AA / 12AB to its residents ( aged 60 years or more ) against consideration upto twenty-five thousand rupees per month per member , With the consideration charged is inclusive of charges for boarding, lodging and maintenance is exempt .
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