Explain with reference to the provisions of the CGST Act, 2017 whether the following transaction of services provided by different persons shall be subject to levy of GST: (i) Government of Rajasthan has provided technic

Eligibility to GST Services provided by the Central Government, State Government, Union Territory or Local Authority to a business entity with an aggregate turnover of up to ₹20 lakh (₹10 lakh in case of a special category State) in the preceding financial year are exempt vide Entry 7 of Notification No. 12/2017-CT (Rate) provided the services are not in the nature as specified in Explanation to such entry. Hence, GST shall not be levied on the amount of ₹75,000 charged for the technical services provided by Government of Rajasthan to ABC Ltd. (being located in other than special category state), as the Turnover of ABC Ltd. in the preceding financial year 2017-18 was of ₹18,50,000 being less than ₹20 lakh and the nature service is not falling in any of the exceptions specified in Explanation to said Entry 7 of Notification No. 12/2017-CT (Rate).