Question 43:

My client Giving the Service to municipality corporation under a special project (land water transport) Jointly central govt. & State Govt. This service covered under sec 243W or taxable?

Answer 

Notification No. 12/2017 Central Tax (Rate) provides exemption to various services. You are providing services to the Government. This Notification vide S. no. 3, 3A, 11A, 16......etc provides exemption to specific services provided to the Government. It does not cover Land Water transport service.

Notification No. 12/2017 Central Tax (Rate) is enclosed herewith. (reply dt. 05/19/2018)