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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