- Yes, the Government or a local authority or a
governmental authority is liable to pay tax on supply of
services other than the services notified as exempt or
notified as neither a supply of goods nor a supply of services
under clause (b) of sub-section (2) of section 7 of the CGST
Act, 2017. - In respect of services other than –
(i) renting of immovable property;
(ii) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government; and
(iii) services in relation to an aircraft or a vessel, inside or outside the precincts of an airport or a port,
the service recipients are required to pay the tax under reverse charge
mechanism.