Would services provided by one department of the Government to another Department of the Government be taxable?

  1. Services provided by one department of the Central
    Government/State Government to another department of the Central Government/ State Government are exempt under notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 [S No 8 of the Table].

However, this exemption is not applicable to:
(a) services provided by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, the State Government and Union Territory;
(b) services in relation to a vessel or an aircraft inside or
outside the precincts of a port or an airport;
(c) services of transport of goods and/or passengers.