GST Schedule IV
ACTIVITIES OR TRANSACTIONS UNDERTAKEN BY THE CENTRAL GOVERNMENT,
A STATE GOVERNMENT OR ANY LOCAL AUTHORITY WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
1. Services provided by a Government or local authority to another Government or
local authority excluding the following services:
(i) services by the Department of Posts by way of speed post, express parcel
post, life insurance and agency services;
(ii) services in relation to an aircraft or a vessel , inside or outside the
precincts of a port or an aircraft; or
(iii) transport of goods or passengers.
2. Services provided by a Government or local authority to individuals in discharge
of its statutory powers or functions such as-
(i) issuance of passport, visa, driving licence, birth certificate or death
certificate; and
(ii) assignment of right to use natural resources to an individual farmer for
the purpose of agriculture.
3. Services provided by a Government or local authority or a governmental
authority by way of:
(i) any activity in relation to any function entrusted to a municipality under
article 243 W of the Constitution;
(ii) any activity in relation to any function entrusted to a Panchayat under
article 243 G of the Constitution;
(iii) health care; and
(iv) education.
4. Services provided by Government towards-
(i) diplomatic or consular activities;
(ii) citizenship, naturalization and aliens;
(iii) admission into , and emigration and expulsion from India;
(iv) currency , coinage and legal tender , foreign exchange;
(v) trade and commerce with foreign countries , import and export across
customs frontiers , interstate trade and commerce; or
(vi) maintenance of public order.
5. Any services provided by a Government or a local authority in the course of
discharging any liability on account of any tax levied by such Government or
authority.
6. Services provided by a Government or a local authority by way of -
(i) tolerating non-performance of a contract for which consideration in the form of
fines or liquidated damages is payable to the Government or the local authority
under such contract; or
(ii) assignment of right to use any natural resource where such right to use was
assigned by the Government or the local authority before the 1st April, 2016:
PROVIDED that the exemption shall apply only to service tax payable on one time
charge payable, in full upfront or in instalments, for assignment of right to use such
natural resource:
7. Services provided by Government by way of deputing officers after office hours or
on holidays for inspection or container stuffing or such other duties in relation to
import or export of cargo on payment of Merchant Overtime Charges (MOT).
8. Services provided by Government or a local authority by way of-
(i) registration required under any law for the time being in force; or
(ii) testing, calibration, safety check or certification relating to protection or
safety of workers, consumers or public at large, required under any law
for the time being in force.
Definitions:
1. Governmental Authority means a board, or an authority or any other body
established with 90% or more participation by way of equity or control by
Government and set up by an Act of the Parliament or a State Legislature to
carry out any function entrusted to a municipality under article 243W or a
Panchayat under article 243G of the Constitution.
2. Health care services means any service by way of diagnosis or treatment or care
for illness, injury, deformity, abnormality or pregnancy in any recognised system
of medicines in India and includes services by way of transportation of the patient
to and from a clinical establishment, but does not include hair transplant or
cosmetic or plastic surgery, except when undertaken to restore or to reconstruct
anatomy or functions of body affected due to congenital defects, developmental
abnormalities, injury or trauma.
3. Education services means services by way of—
i) pre-school education and education up to higher secondary school or
equivalent;
ii) education as a part of a curriculum for obtaining a qualification recognised by
any law for the time being in force; or
iii) education as a part of an approved vocational education course.
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