Services provided by government Exemption Entry 61 ,62 & 63 - GST Ready Reckoner - GST

..... der entry 61 of the Notification No. 12/207-Central Tax (Rate), no GST would be leviable on this transaction. Exemption Entry 61A Service by way of granting national permit Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States. Exemption Entry 62 Services by government of tolerating an act or situation Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of .....

x x x x x   Extracts   x x x x x

Services provided by government Exemption Entry 61 ,62 & 63 - GST Ready Reckoner - GST

x x x x x   Extracts   x x x x x

..... yments received by way of fines, penalty etc . for tolerating non-performance of contract. Example : Government of India recovers 10 Crores as damages for not completing construction of a flyover within the time specified in the contract from the M/s ABC Limited. In this case as the tolerating of a non-performance of an act is specifically covered under the exempt entry, no GST would be leviable on such damage recovered from the party. Exemption Entry 63 Service By Government by assignm .....

x x x x x   Extracts   x x x x x

Services provided by government Exemption Entry 61 ,62 & 63 - GST Ready Reckoner - GST

x x x x x   Extracts   x x x x x