Chapter 99 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services provided to a Governmental Authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Definition (zf) Governmental Authority means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution . ************* Note: As inserted vide Notification No. 16/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023