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

Services by 27 [****] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution . 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 . Clarification RERA is a governmental authority as per the definition in the exemption Notification No. 9/2017-Integrated Tax (Rate) and is covered under the scope of entry at SI. No. 4 of Notification No. 9/2017-Integrated Tax (Rate) . [ See para 4 of Circular No. 228 /2 2/2024-GST Dated 15.07.2024 ] ************* Notes: As amended by notification no. 15/2018 - Integrated Tax (Rate) dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution.