"Under the GST law, taxes on taxable services supplied by the Central Government or the State Government to a business entity in India are payable by the recipient of services." Enumerate the exceptions to the said state

CS Professional · Advanced Tax Laws · PYQS · June 2024
"Under the GST law, taxes on taxable services supplied by the Central Government or the State Government to a business entity in India are payable by the recipient of services." Enumerate the exceptions to the said statement.

Answer & Explanation:

Tax on the following services supplied by the Central Government or State Government to a business entity in India is payable by the supplier of services except: (i) Services of renting of immovable property provided to an unregistered business entity (ii) Postal services by Postal department and Ministry of Railway (Indian Railways). (iii) Services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport (iv) Services of transport of goods or passengers

Topics: GST

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