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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.
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