30 October 2026
There is no CA-specific exemption, but general entries still apply to CA services: pure services to the Central or State Govt, a local authority or a governmental authority for functions under Article 243G/243W are exempt (Entry 3, Notfn 12/2017-CT(R)), and export of services is zero-rated with refund (Sec 16 IGST Act) rather than exempt.