Exemption on intra State services: specified public, charitable and social welfare services exempted from central GST beyond notified rates. The notification exempts specified intra State supplies of services from central GST beyond the rates listed in the Table, granting nil rate treatment to defined service categories-including charitable activities, transfers of going concerns, public services related to Panchayat and Municipality functions, healthcare, education up to higher secondary and certain higher education programmes, specified insurance and pension services, regulated public utilities, agricultural and transport services-subject to exclusions, turnover or tariff ceilings, temporal limits, and detailed definitional provisos; chapter and heading codes in the Table are indicative and the notification prescribes effective date and scope.
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Provisions expressly mentioned in the judgment/order text.
Exemption on intra State services: specified public, charitable and social welfare services exempted from central GST beyond notified rates.
The notification exempts specified intra State supplies of services from central GST beyond the rates listed in the Table, granting nil rate treatment to defined service categories-including charitable activities, transfers of going concerns, public services related to Panchayat and Municipality functions, healthcare, education up to higher secondary and certain higher education programmes, specified insurance and pension services, regulated public utilities, agricultural and transport services-subject to exclusions, turnover or tariff ceilings, temporal limits, and detailed definitional provisos; chapter and heading codes in the Table are indicative and the notification prescribes effective date and scope.
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