Schedule 4 of GST Law of India

GST Schedule IV 




Schedule 4 of GST Law of India1. 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


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.



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


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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