GST services exemption for specified intra-State services subject to rate caps, conditions, exclusions and thresholds. Exempts specified intra-State supplies of services from state tax to the extent the tax exceeds rates specified in the Table, subject to the conditions in Column (5); lists service categories (charitable activities, government services for Panchayat/Municipality functions, certain transport, health-care, education, agricultural services, financial/regulatory services, insurance/pension schemes, incubatee services under turnover limits, and others), enumerates exclusions and monetary or beneficiary-based limits, provides definitions for key terms, and makes the exemption effective 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 services exemption for specified intra-State services subject to rate caps, conditions, exclusions and thresholds.
Exempts specified intra-State supplies of services from state tax to the extent the tax exceeds rates specified in the Table, subject to the conditions in Column (5); lists service categories (charitable activities, government services for Panchayat/Municipality functions, certain transport, health-care, education, agricultural services, financial/regulatory services, insurance/pension schemes, incubatee services under turnover limits, and others), enumerates exclusions and monetary or beneficiary-based limits, provides definitions for key terms, and makes the exemption effective 1 July 2017.
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