DOP Services GST Amendments 2023 | Amendments in GST applicability on the services provided by the DOP (Post Office) - GST Exemption
Subject: Amendments in GST applicability on the services provided by the DOP (Department of Post)- regarding.
Download DOP Services GST Amendment in PDF
No. 39-26/2019-D
Mail Business (Operations & Development) Division
Dated:13th February, 2023
Kindly find enclosed herewith a copy of Postal Account Wing letter number PA/Accounts/GST/2022—23 (part File)/4524 to 4539 dated 25.01.2023 along with a copy of the recommendations of the 47th GST Council meeting for implementation of the following amendments made in PART II, SECTION 3, SUB-SECTION (i)] GST Act, 2017 (12 of 2017) Central Tax (Rate) vide Notification number 04/2022 dated 13.07.2022 in respect of Speed Post with immediate effect:
(i) The Speed Post service of the Department of Posts would be subject to forward charge basis payment of GST;
(ii) The exemption of GST by way of speed Post services of the Department of Posts to the Central Government, State Government,Union territory has been discontinued.
2. In view of the above, it is requested to issue necessary instructions to all the units under control for taking following action with immediate effect:
i. Implement the above amendments with immediate effect in respect of retail as well as contractual/bulk customers including BNPL & Advance Deposit customers booking Speed Post.
ii. Necessary updation to this effect may be made in the CRM portal in respect of all the Government category customers.
iii. Monthly bills of BNPL/Advance Deposit bookings by all the Government category customers shall be issued after applying GST @18%.
iv. All the Speed Post articles booked under flat rate by the Government Department will attract GST.
3. This is issued with the approval of the Competent Authority.
4. Please acknowledge the receipt of this letter.
No. PA/Accounts/ GST /2022-23(Part file)/ 4524 To 4539
Government of India
Ministry of Communications
PA wing, Department of Posts
Dak Bhawan, New Delhi :
Dated: 25.01.2023
Sub: Amendments in GST applicability on the services provided by the DoP-reg.
Kindly refer to this section letter no. PA/Accounts/GST/ 2022-23/2629 to 88 dated 20-07-2022 vide which Revenue Secretary’s DO letter no. CBIC-190354/174/2022-TO (TRU-II) dated 12-07-2022 along with the recommendations of 47th GST Council Meeting was forwarded for information and necessary action.
2 In this regard, it is requested to implement exemption provided to the DoP vide the revenue secretary DO and Gazette Notification no. 04/ 2022- Central Tax (Rate) dated 13-07-2022 (enclosed) with regards to the services dealt in your division. If the same has not been implemented yet.
This issues with the approval of Competent Authority.
Tarun Bajaj, IAS
Secretary Government of India
Ministry of Finance
Department of Revenue
D.O. F. No.CBIC-190354/174/2022-TO(TRU-1) 12th July, 2022
The GST Council in its 47th Meeting held on 28th and 29th June, 2022 has made recommendations regarding rationalization of rates and exemptions in GST. The Press Release containing recommendations of the GST Council issued in this regard is enclosed.
2. The Council has inter-alia recommended that now all taxable services provided by Department of Posts would be subject to forward charge basis payment of GST. However, the services of Department of Post by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams) shall be exempted from GST.
3. The recommendations of the GST Council shall be implemented with effect from 18th July, 2022 by way of notification which shall be published on CBIC website (www.cbic.gov.in).
4. This is being brought to your notice for taking apropriate action and changes in your business practice, required if any in view of above decision of the Council.
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