Exempted supply of goods under section 11(1) of the Gujarat Goods and Services Tax Act, 2017 - 12/2017-State Tax(Rate) - Gujarat SGST

Exemption of specified services from State GST: notification prescribes nil-rating for listed intra State services subject to conditions.

Notification under section 11(1) of the Gujarat GST Act exempts specified intra State supplies of services from State tax beyond the rate listed in the Table, subject to conditions. The Table lists nil-rated categories such as government and governmental authority services, charitable activities, educational and health care services, transport and goods transport services, agricultural and rural services, incubatee and skill development services, and other public interest or small value supplies, while excluding defined commercial sub-categories and imposing turnover, consideration or temporal conditions as specified.