Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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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.
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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