GST liability on services

Services under the Swachh Bharat Mission (Gramin) may be exempt if they qualify as "pure services" provided to a governmental authority related to sanitation or public health. However, if the project involves works contracts or significant supply of goods, it is likely taxable. You should review the specific terms of your agreement against the exemptions provided in Notification No. ____-Central Tax (Rate) and its amendments to determine your exact liability.