Exemption in relation to Services provided by government Exemption Entry 34A & 47

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rtaking (PSU) by way of guaranteeing the loans taken by such undertakings or PSU from the banking and financial institutions are exempt Few Clarifications as per Circulars Issues Held that Earlier Whether GST is levied on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rvices Provided by Central Government, State Government, Union Territory or local authority by way of- registration required under any law for the time being in force; testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, is exempt; Scope The scope of the exemption is subject .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ernment or local authority and the amount is payable to the Government or local authority Example M/s ABC Limited applied for a No objection Certificate from the Fire authorities for his factory and paid 5,000/- as application fees. As fire services are provided by the Local Authority or the State Government, which is specially covered under the specified servi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X