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

Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts 119 [ and the Ministry of Railways (Indian Railways) ] 87 [ **** ] ; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities. Definitions: (f) aircraft has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (g) airport has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); (zs) port has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zzm) vessel has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); Clarification Clarification regarding taxability of services provided by Industrial Training Institutes (ITI). [ Circular No. 55/29/2018-GST dated 10.08.2018 ] Clarification on whether GST is payable on accommodation services supplied by Air Force Mess to its personnel. [ See para 2 of Circular No. 190/02/2023- GST Dated 13.01.2023 ] Clarification on GST leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity Department or students of colleges/ private schools etc. (a) where premium is paid by State Government and (b) where premium is paid by employees, students etc.? [ Circular No. 16/16/2017-GST dated 15.11.2017 ] ************* Note: As amended vide Notification No. 16/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023, before it was read as: Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts 87 [ **** ] ; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities. Definitions: (f) aircraft has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (g) airport has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); (zs) port has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zzm) vessel has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); Clarification Clarification regarding taxability of services provided by Industrial Training Institutes (ITI). [ Circular No. 55/29/2018-GST dated 10.08.2018 ] Clarification on whether GST is payable on accommodation services supplied by Air Force Mess to its personnel. [ See para 2 of Circular No. 190/02/2023- GST Dated 13.01.2023 ] Clarification on GST leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity Department or students of colleges/ private schools etc. (a) where premium is paid by State Government and (b) where premium is paid by employees, students etc.? [ Circular No. 16/16/2017-GST dated 15.11.2017 ] ************* Notes: As amended vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities. Definitions: (f) aircraft has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (g) airport has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); (zzm) vessel has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); Clarification Clarification regarding taxability of services provided by Industrial Training Institutes (ITI). [ Circular No. 55/29/2018-GST dated 10.08.2018 ] Clarification on GST leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity Department or students of colleges/ private schools etc. (a) where premium is paid by State Government and (b) where premium is paid by employees, students etc.? [ Circular No. 16/16/2017-GST dated 15.11.2017 ]