GST ON GOV PAYMENTS

Except for services of speedpost, express parcel, postal life insurance, service in relation to vessel or aircraft and transport of goods and passengers, remaining all services will be on RCM as per notification 13/2017 central tax rate. Wef 25/01/2018 renting of immovable property is also on RCM basis however will 25/01/2018 it was on Forward charge as per notification 3/2018 central tax rate. Pls note various exemption given to supply made by central/state govt and local authorities in notification 12/2017 central tax rate