Question 14: Would services received by Government, a local authority, a governmental authority from a provider of service located outside India be taxable under GST ?
Answer: No tax is payable on the services received by the Government / local authority/ governmental authority from a provider of service located outside India. However, the exemption is applicable to only those services which are received for the purpose other than commerce, industry or any other business or profession. In other words, if the Government receives such services for the purpose of business or commerce, then tax would apply on the same.
Question 15: Whether the exemption is applicable to online information and database access or retrieval services received by Government or local authorities from provider of service located in non taxable territory?
Answer: No. Online information and database access or retrieval services received by Government or local authorities from non taxable territory for any purpose including furtherance of business or commerce are liable to tax.
Related FAQ on GST
GST on Government Services : FAQs
150 GST FAQ’s Replied by Govt of India
GST Tweet -100 FAQs replied by Govt ; Compilation
GST Rates FAQs on queries of Various Sectors Clarified by Govt
GST FAQs on queries of Various Sectors : Issued by Govt
GST on Handicraft Sector : FAQ
GST on Drugs and Pharmaceuticals : FAQ
GST on Food Processing Industry : FAQ
FAQs on Composition Levy under GST ( India )
GSTIN / PAN and Invoice information in Shipping Bill
Bond or LUT along with Shipping Bill
Related Topic on GST
Topic | Click Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Forms | GST Forms |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | GST Circulars |
GST Judgments | GST Judgments |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |
GST History | GST History and Background Material |