Are Government or local authority liable to pay GST

By | August 21, 2017
(Last Updated On: August 21, 2017)

Question 2: Are Government or local authority or governmental authority liable to pay GST?

Answer: Yes. The Government or a local authority or a governmental authority is liable to pay tax on supply of services other than the services notified as exempt or
notified as neither a supply of goods nor a supply of services under clause (b) of sub-section (2) of section 7 of the CGST Act, 2017.

In respect of services other than –

(i) renting of immovable property;

(ii) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government; and

(iii) services in relation to an aircraft or a vessel, inside or outside the precincts of an airport or a port,

the service recipients are required to pay the tax under reverse charge mechanism.

 

 

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