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

Exemption in relation to service By Government Entry 65 , 65A 65B Exemption Entry 42 Government services related to Radio Frequency Specturm Services provided by the Central Government, State Government, Union territory or local authority 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 1 st 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 local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1 st April, 2016. Condition:- the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Exemption entry 65 Merchant Overtime Charges for Export Cargo is exempt Service provided by Central Government, State Government, Union Territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges(MOT) is exempt Scope Who is eligible What specifically 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, Loading and unloading of goods whether generally or specifically, Escorting goods from one Customs area to the other, and Any other Customs work authorised by the Commissioner of Customs Example Central Government has provided services in relation to import export cargo on payment of Merchant Overtime charges(MOT). These services would be exempt from GST. Exemption entry 65A Services by way of providing information under the Right to Information Act , 2005 is exempt Exemption Entry 65B Service in relation to Royalty on mineral dispatched by way of mining is exempt Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease 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 deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.