No GST on Services Provided to a Governmental Authority by Way of Water Supply, Public Health etc.

Notification No. 13/2023 dated October 19th, 2023

The CBIC has issued notification to provide that no GST shall be levied on services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation.

It may be noted that the term ‘Governmental Authority’ is defined as an authority or a board or any other body,—

• Set up by an Act of Parliament or a State Legislature; or
• Established by any Government,with 90% or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.

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