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Service provided like (thermoplastic paint on road ,fixing of direction sign board) to pwd

This query is : Resolved 
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(Querist)
13 July 2023 service provided like (thermoplastic paint on road ,fixing of direction sign board) to pwd
sir my question is this services provided to government department comes under exempted service or not
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Aashok Kumar Sharma

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Aashok Kumar Sharma (Expert)
20 August 2023 The Service provider (applicant) is liable to collect and pay GST at the prevailing rate % (CGST @ % and SGST @ %) as per Section 142(2) (a) of the GST Act on the amount received from the Public Works Department
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