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TMI BlogServices provided by government Exemption Entry 61 ,62 & 63X X X X Extracts X X X X X X X X Extracts X X X X ..... y or local authority by way of issuance of passport, visa, driving license, birth certificate or death certificate is exempt Example Mr. Lalu applied for a passport and paid a fees of 1,500/- at the passport office. As the services were specifically exempt under entry 61 of the Notification No. 12/207-Central Tax (Rate), no GST would be leviable on this transaction. Exemption E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... What specifically is exempt Limits for exemption. Any Person who has received specified services from Central Government, State Government, Union Territory or local authority Services provided way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assignment of rights to farmers Service provided by Central Government, State Government, Union Territory or a local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or other similar products Scope The scop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WITH REASONS Exemption is not available when natural resources are used by farmers for rearing of horses. It is also not available when farmers use natural resources for non-agricultural purposes . - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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