GST exemption for specified intra state services limits central tax liability and prescribes conditions for nil rating. The notification exercises powers under Section 11 of the Himachal Pradesh GST Act to exempt intra State supplies of services listed in the Table from so much of the central tax under sub section (1) of section 9 as exceeds the rate specified in column (4), subject to conditions in column (5). It enumerates numerous service categories eligible for predominantly nil rates, sets carve outs and provisos restricting applicability, furnishes comprehensive definitions for terms used, and declares the exemptions effective 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 exemption for specified intra state services limits central tax liability and prescribes conditions for nil rating.
The notification exercises powers under Section 11 of the Himachal Pradesh GST Act to exempt intra State supplies of services listed in the Table from so much of the central tax under sub section (1) of section 9 as exceeds the rate specified in column (4), subject to conditions in column (5). It enumerates numerous service categories eligible for predominantly nil rates, sets carve outs and provisos restricting applicability, furnishes comprehensive definitions for terms used, and declares the exemptions effective from 1 July 2017.
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