Services of central, state ,union territory or local authority

Dear,

As per above two notification, Law maker want to say that which government service is taxable under GST Law, RCM will be applicable amongst those services as specified.

Like

1-Post office Services (except postcard, Inland card, Ordinary post), Vessel & Air craft Services, Transportation services are taxable services under NCM

2- Renting of residential Property - B2B transactions - Taxable under RCM

3-  Renting of other than residential Property - B2B transactions - Taxable under RCM

    -Renting of other than residential Property - B2C transactions - Taxable under NCM

Which services  are exempted, No question will arise RCM or NCM