Summary of Notification No 13/2023 Changes in Exemption of Services
Notification No 13/2023 has been issued to make the changes in exemption service through the amendment in Notification No 12/2017.
- Government has inserted the service provided by the govermental authority by way of 1.Water supply 2.Public Health 3. Sanitation Conservancy 4.Solid Waste Management 5.SlumImprovement/Upgradation in the Notification No 12/2017.effective from 20-10-2023.
- With effect from 20-10-2023, Service by the Department of Post and Ministry of Railways are not subject to the exemptions.FCM will be applicable for Indian railways from 20-10-2023.
- Service provided by Central Government, State Government, Union Territory or local authority to business who has not required to registered under GST due to lower turnover. but this is not applicable to service provided by Post office , related to airplane or ships near ports or air ports or transportation service for goods and passengers and Renting property services. But with effect from 20-10-2023, indian Railways are also cover under this crieteria.
- Exemptions is available when Central government, State Government, Union Territory or Local authority provides services to another Central Government , State Government, Union Territory or Local authority, but this exemption do not apply for Postal service , service related to airplanes or ships or transportation service. With effect from 20-10-2023, this exemption is also not applicable to Indian railways.
- Exemption is available for the service provided by Central Government, State Government, Union Territory or Local authority for the cost of service is less than Rs.5000. however this exemption do not applicable to the Department of Post, service related to the aircrafts or vessels in port or outside the port, and to transportation of goods or passengers. After the amendment this exemption do not apply to Ministry of Railways from 20-10-2023.