3 point in 2 nd problem answer was wrong in icai matrial
Yes. Central Govt has to pay tax and not Business Entity Notification No. 13/2017 dt. 28.06.2017 entry 5 states that in respect of services other than â?? (i) renting of immovable property; (ii) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government; and (iii) services in relation to an aircraft or a vessel, inside or outside the precincts of an airport or a port, the service recipients (business entities) are required to pay the tax under reverse charge mechanism.