IGST Exemptions: Key Entries for Government, International Organizations, and Diplomatic Missions Explained
The various exemptions under the Integrated Goods and Services Tax (IGST) notifications. Entry 10 exempts services from non-taxable territories provided to government entities, charitable organizations, and specific educational institutions, with exceptions for certain online services and goods transportation. Entry 10F covers services between establishments of the same entity across borders. Entry 10G exempts services imported by the United Nations or specified international organizations. Entry 10H pertains to services imported by foreign diplomatic missions with specific conditions. Entry 12AA exempts intermediary services when both supplier and recipient are outside the taxable territory. Entry 42, now omitted, related to services for the Reserve Bank of India.
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