TMI BlogExemption in relation to service By Government [Entry 42, 64, 65, 65A, & 65B,]X X X X Extracts X X X X X X X X Extracts X X X X ..... y or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1 st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Exemption Entry 64 Government services for right to use natural resources Services provided by the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of Merchant Overtime charges(MOT) is exempt Scope Who is eligible What specifically is exempt Central Government, State Government or Union Territory Merchant Overtime charges paid for inspection or container stuffing after office hours or on holidays or other duties in relation to import export cargo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g is exempt Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders is exempt Explanation.- mining lease holder means a person who has been granted mining lease, quarry lease or license or other mineral conc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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