Government is omnipresent and it is engaged even in certain activities which are now a familiar terrain of private sector entities. In the present era (as compared to the initial decades after Independence), a fundamental question that can be raised is whether the Government is expected to be engaged in such activities as its role is “Less Government and More Governance”. However, these types of questions are separate topics of discussion. In the context of GST, the issue that needs attention is whether GST is applicable on Government supplies (under forward charge or reverse charge mechanism). Any services2 when provided to business entities are liable to GST (unless exempt or if the transaction does not qualify as ‘supply’ itself). However, that said, it may be noted that most of the services provided by the Central Government, State Government, Union Territory, or Local Authority are exempt from tax. Su.......