27 November 2017
Earlier when Service Tax (ST) was in place we were exempted from paying the ST on the charges for drinking water analysis. Whether same is applicable under GST? Also, services provided to municipalities in terms of sewage treatment or water analysis are they also exempted from GST? regards
27 November 2017
Services provided to Municipalities is exempt. Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil