Other Services Provided to Government [ Entry No. 11A,16,19C,72]

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..... ic Distribution System against consideration in the form of commission or margin is exempt Example Amit runs a fair price shop and earns 30,000 as consideration received from government for sale of food grains during the month of October 2017. Such consideration is exempt from GST. Exemption Entry 16 Transport by Air to central government Services provided t .....

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..... [ Notification no. 07/2023- Central Tax (Rate) 26th July, 2023 ] Exemption Entry 72 Services provided to the Central Government, State Government, Union territory administration under any training programme for which 75 % or more of the total expenditure is borne by the Central Government, State Government, Union territory administration Example : Manan has prov .....

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..... rvices provided by any institutions/ NGOs under the central scheme of Scholarships for students with Disabilities where total expenditure is borne by the Government is covered under entry 72 of notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017 and hence exempt from GST - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Managemen .....

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