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This notification seeks to amend the Integrated Goods and Services Tax (IGST) rate notification to exempt certain services from IGST. It inserts new entries exempting import of services by an airline company's Indian establishment from its related entities abroad without consideration, subject to conditions. Services incidental to electricity transmission/distribution by utilities are exempted. Research and development services funded by grants from government/notified entities are exempted. Services of affiliation provided by educational boards to government schools are exempted. It modifies entries related to vocational skill development services by recognized bodies to align with the National Council for Vocational Education and Training. The notification comes into force from 10th October 2024.
This notification seeks to amend the Integrated Goods and Services Tax (IGST) rate notification to exempt certain services from IGST. It inserts new entries exempting import of services by an airline company's Indian establishment from its related entities abroad without consideration, subject to conditions. Services incidental to electricity transmission/distribution by utilities are exempted. Research and development services funded by grants from government/notified entities are exempted. Services of affiliation provided by educational boards to government schools are exempted. It modifies entries related to vocational skill development services by recognized bodies to align with the National Council for Vocational Education and Training. The notification comes into force from 10th October 2024.
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