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TMI BlogExemption in relation to services by the government Entry 9X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Ministry of Railways (Indian Railways) [ inserted by Notification no. 13/2023 w.e.f. 20.10.2023 such notification has been withdrawn by Circular No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry of Railways (Indian Railways) were brought under Forward Charge Mechanism and consequently exemptions that were available to Ministry of Railways (Indian Railways) were withdrawn vide notification No. 13/2023-CT(R) dated 19.10.2023 w.e.f. 20.10.2023. Example Housing Board of Haryana Government has taken sanitary fee of Rs 3000 from companies. Such fees shall be exempt. Exemption Entry 9B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of empty containers from Nepal and Bhutan, after delivery of goods there, is a service associated with the transit cargo to Nepal and Bhutan and is therefore covered by the exemption Exemption Entry 9C Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Tax (Rate) Dated 12th July 2024 (w.e.f. 15th July 2024)] Services provided by Ministry of Railways (Indian Railways) to individuals by way of (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services. Exemption Entry 6F [ Inserted by Notification No. 04/2024- Central Tax (Rate) Dated 12th July 2024 (w.e.f. 15th July 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between Special Purpose Vehicles (SPVs) and Ministry of Railways (Indian Railways). [ Circular No. 228 /2 2/2024-GST Dated 15/07/2024 ] 3.1 Based on the recommendations of the 48th GST Council meeting held on 17.12.2022 , it was clarified to Ministry of Railways (Indian Railways) that supply of services by SPVs to Ministry of Railways (Indian Railways) by way of allowing Indian Railways to use in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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