Service Tax Exemption: intra state services placed at nil rate under Goa GST, subject to specified category conditions. Exempts intra State supplies of specified services from state tax by prescribing the applicable state tax rate as Nil for the listed service categories, subject to entry wise conditions and exclusions. The notification identifies services by Chapter/Heading/Service Code, includes provisos excluding certain sub categories (for example specified transport, commercial renting, or high value rentals), and supplies detailed definitions to delimit eligibility. Issued under sub section (1) of section 11 of the Goa GST Act, the notification takes effect from the date stated and limits exemption application according to the conditions in the Table.
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.
Service Tax Exemption: intra state services placed at nil rate under Goa GST, subject to specified category conditions.
Exempts intra State supplies of specified services from state tax by prescribing the applicable state tax rate as Nil for the listed service categories, subject to entry wise conditions and exclusions. The notification identifies services by Chapter/Heading/Service Code, includes provisos excluding certain sub categories (for example specified transport, commercial renting, or high value rentals), and supplies detailed definitions to delimit eligibility. Issued under sub section (1) of section 11 of the Goa GST Act, the notification takes effect from the date stated and limits exemption application according to the conditions in the Table.
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