Are Government or local authority or governmental authority liable to pay tax?

  1. 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.
  2. 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.