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Other Services Provided to Government [ Entry No. 11A,16,19C,72] - GST Ready Reckoner - GSTExtract Other Services Provided to government Exemption entry 11A Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin is exempt Example Amit runs a fair price shop and earns 30,000 as consideration received from government for sale of food grains during the month of October 2017. Such consideration is exempt from GST. Exemption Entry 16 Transport by Air to central government Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air , embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Exception:- This entry shall apply on or after the expiry of a period of 3 years from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Exemption Entry 19C Services provided by Satellite Services Upto 25.07.2023 Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited is exempt services. From 26.07.2023 Satellite launch services. [ Notification no. 07/2023- Central Tax (Rate) 26th July, 2023 ] Exemption Entry 72 Services provided to the Central Government, State Government, Union territory administration under any training programme for which 75 % or more of the total expenditure is borne by the Central Government, State Government, Union territory administration Example : Manan has provided training programme to Sate Government such services shall be exempt. Few Clarifications : Circular No. 164 /20 /2021-GST clarifies for Issues Held that whether coaching services provided by coaching institutions and NGOs under the central scheme of Scholarships for students with Disabilities where entire expenditure is provided by Government to coaching institutions by way of grant in aid liable to GST The scope of this entry is wide enough to cover coaching services provided by coaching institutions and NGOs under the central scheme of Scholarships for students with Disabilities where total expenditure is borne by the Government by way of funding to institute providing such coaching. it is clarified that services provided by any institutions/ NGOs under the central scheme of Scholarships for students with Disabilities where total expenditure is borne by the Government is covered under entry 72 of notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017 and hence exempt from GST
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