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        GST

        This notification seeks to amend Notification No....

        GST Exemption Updates: Electricity, R&D, Education, and Skill Development Services Now Tax-Free.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are: exempting services related to providing metering equipment, testing, releasing electricity connections, shifting meters, issuing duplicate bills by electricity transmission and distribution utilities; exempting research and development services funded by government entities or notified research associations; exempting affiliation services provided by educational boards to government-owned schools; expanding exemption for skill development services to include those provided by accredited training bodies; and substituting references to the National Council for Vocational Training with the National Council for Vocational Education and Training. The notification aims to provide GST exemptions for specific services in the public interest.
                                Note: It is a system-generated summary and is for quick reference only.
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