Whether services provided by Government or a local authority to a business entity located in a special category State are subject to tax?

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The  expression  “special  category  States”  provided in Explanation  (iii) to section  22 of the CGST  Act, shall  mean the States as specified in sub-clause  (g) of clause (4) of Article 279A  of  the  Constitution.  As  per  the  said  clause,  the  States of Arunachal Pradesh,  Assam,  Jammu  and Kashmir,  Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal…

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