Notification regarding the exemptions on supply of services under the Jharkhand Goods and Services Tax Act, 2017 - 12/2017-State Tax (Rate) - S.O. 042 - Jharkhand SGST
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Exemption of intra-State supply of services under GST reduces State tax on numerous specified public and social services. Exemption of intra-State supply of services from State tax under the Jharkhand GST Act is provided for an extensive list of services specified by Chapter and Heading, subject to conditions and exclusions. The Schedule covers government and municipal functions, charitable activities, specified transport, financial and insurance services, education, health, agriculture, incubation and skill development, with carve-outs where services are to business entities, exceed specified tariffs or consideration thresholds, or fall within excluded service categories. Definitions clarify key terms and the Table entries are indicative.
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.
Exemption of intra-State supply of services under GST reduces State tax on numerous specified public and social services.
Exemption of intra-State supply of services from State tax under the Jharkhand GST Act is provided for an extensive list of services specified by Chapter and Heading, subject to conditions and exclusions. The Schedule covers government and municipal functions, charitable activities, specified transport, financial and insurance services, education, health, agriculture, incubation and skill development, with carve-outs where services are to business entities, exceed specified tariffs or consideration thresholds, or fall within excluded service categories. Definitions clarify key terms and the Table entries are indicative.
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