GST service exemptions: Haryana prescribes nil state tax for specified intra State services subject to stated conditions. The notification exempts specified intra State supplies of services from State GST by listing service categories in a Table and prescribing nil tax rates and corresponding conditions for each entry. The Table covers a wide range of services-governmental and public interest services, charitable activities, transport and goods movement, residential renting and low tariff lodging, education and health services, agricultural and allied services, financial and insurance schemes, incubation and skill development activities-together with detailed definitions and provisos limiting applicability. The exemption scheme takes effect from 1 July 2017.
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 service exemptions: Haryana prescribes nil state tax for specified intra State services subject to stated conditions.
The notification exempts specified intra State supplies of services from State GST by listing service categories in a Table and prescribing nil tax rates and corresponding conditions for each entry. The Table covers a wide range of services-governmental and public interest services, charitable activities, transport and goods movement, residential renting and low tariff lodging, education and health services, agricultural and allied services, financial and insurance schemes, incubation and skill development activities-together with detailed definitions and provisos limiting applicability. The exemption scheme takes effect from 1 July 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.