GST exemption for specified intra State services: nil state tax applied to listed public, social and transport services. SRO GST 12 exempts specified intra State supplies of services from Jammu & Kashmir State GST under section 11 of the Act. It lists service categories accorded nil state tax subject to conditions and provisos, including charitable activities, government and local authority functions, specified transport and goods movement services, housing and residential renting, religious services with charge thresholds, select banking, insurance and social scheme services, incubator and skill development services, educational and healthcare services, and numerous sector specific exemptions. Chapter and heading references are indicative; detailed definitions and exclusions clarify scope and applicability.
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.
GST exemption for specified intra State services: nil state tax applied to listed public, social and transport services.
SRO GST 12 exempts specified intra State supplies of services from Jammu & Kashmir State GST under section 11 of the Act. It lists service categories accorded nil state tax subject to conditions and provisos, including charitable activities, government and local authority functions, specified transport and goods movement services, housing and residential renting, religious services with charge thresholds, select banking, insurance and social scheme services, incubator and skill development services, educational and healthcare services, and numerous sector specific exemptions. Chapter and heading references are indicative; detailed definitions and exclusions clarify scope and applicability.
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