Services provided by Government which will not be subject to GST :
Service Tax Law has made provisions relating to Government services which not be subject to service tax. Schedule IV of Model GST Law, November, 2016 read with section 3(3)(b) of GST Model Law, November 2016 had specified various services supplied by Government which will not be treated as supply of goods and services.
The CGST Act as passed by Lok Sabha does not contain such schedule. It seems most of these services will be exempted by way of notification.
In other cases, mostly service receiver will be liable to pay GST under reverse charge. However, in case of services provided by post, port, insurance, transport of goods and passengers by Government or local body, the Government itself may be liable to pay GST, as at present.