State tax exemption for specified service categories reduces GST incidence on essential, government and social services. Exempts intra State supplies of specified services from State tax where tax exceeds the amount computed at the notified rate, treating numerous service categories as Nil rated subject to conditions. The list covers charitable and religious services, government related municipal and panchayat activities, select transport and public utility services, pure labour contracts for individual housing under specified schemes, renting of residences, legal, educational, health and agricultural services, insurance and pension collections, specified financial and regulatory services, and other socially oriented or small scale services, with defined exclusions and eligibility provisos and interpretative definitions.
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.
State tax exemption for specified service categories reduces GST incidence on essential, government and social services.
Exempts intra State supplies of specified services from State tax where tax exceeds the amount computed at the notified rate, treating numerous service categories as Nil rated subject to conditions. The list covers charitable and religious services, government related municipal and panchayat activities, select transport and public utility services, pure labour contracts for individual housing under specified schemes, renting of residences, legal, educational, health and agricultural services, insurance and pension collections, specified financial and regulatory services, and other socially oriented or small scale services, with defined exclusions and eligibility provisos and interpretative definitions.
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