GST Practitioner
55067 Points
Posted on 19 January 2022
Yes it's exempted only if it is provided to Govt, which has taken registration in GST only for the purpose of deducting under section 51 & not for making a taxable supply of Goods or Services.
(Ref : Notification 12/17 CT rate , s.no. 21B)
More clarification anshuman you can call me.