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TMI BlogExemption in relation to services provided by government Entry 4, 5 & 6X X X X Extracts X X X X X X X X Extracts X X X X ..... under Article 243W The purpose is to exempt the services provided by Central Government, State Government, Union Territory, Local Authority and Governmental Authority for facilitating the working of municipality. Any services provided other than those specified in Article 243W of the Constitution are not exempted, hence taxable. Clarification 4. Applicability of GST on the statutory collections made by the Real Estate Regulatory Authority (RERA) in accordance with the Real Estate (Regulation and Development) Act, 2016. 4.1 Representation has been received requesting for clarification on whether GST is applicable on the statutory collections made by the Real Estate Regulatory Authority (RERA). 4.2 RERA is constituted under the Real Estate (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der article 243G of the Constitution. Any services provided other than those specified in Article 243G of the Constitution are not exempted, hence taxable. Exemption Entry 6 Services by the Central Government, State Government, Union territory or local authority to non business entities is exempt, but excluding the following services 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 [ Notification No. 04/2022 -Central Tax (Rate) Dated 13 July 2022 ] and he Ministry of Railways (Indian Railways) [ inserted by Notification no. 13/2023 w.e.f. 20.10.2023, such notification has been withdrawn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 19.10.2023 w.e.f. 20.10.2023. Example: When the Central Government provides Security service to a business entity , such services shall be taxable. When Government charges driving license fees for issuing license to a person , such license fee shall be exempt Important Clarifications Clarifications on above : Circular No . 190/02/2023- GST clarifies that Issues Held that whether GST is payable on accommodation services supplied by Air Force Mess to its personnel. All services supplied by Central Government, State Government, Union Territory or local authority to any person other than business entities are exempt from GST . it is hereby clarified that accommodation services provided by Air Force Mess and other similar messes, such as, Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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