Exemption in relation to service By Government [Entry 42, 64, 65, 65A, & 65B,]

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..... ty * by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Exemption Entry 64 Government services for right to use natural resources * Services provided by the Central Government, State Government, Union territory or l .....

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..... cally is exempt Central Government, State Government or Union Territory Merchant Overtime charges paid for inspection or container stuffing after office hours or on holidays or other duties in relation to import export cargo The term 'service' means any function performed by the Customs officer under the Customs Act, 1962 and it includes: * Examination of the goods and related functions, .....

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..... ease holders is exempt Explanation.- "mining lease holder" means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957. Note: Howsoever at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposit .....

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