GST exemptions on services: Tripura notification exempts specified government, healthcare, education, transport and agricultural services. Exempts intra State supply of specified services from state tax under the Tripura SGST Act by prescribing a Nil rate for identified service descriptions, subject to conditions in the notification's table. It covers government and governmental authority services, charitable activities, health care, education up to higher secondary and approved vocational courses, agricultural operations and allied services, specified transport and goods transport agency services, financial and insurance schemes, incubatee services, legal and arbitral services for non business or very low turnover recipients, and other public interest services, with detailed definitions and provisos.
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 exemptions on services: Tripura notification exempts specified government, healthcare, education, transport and agricultural services.
Exempts intra State supply of specified services from state tax under the Tripura SGST Act by prescribing a Nil rate for identified service descriptions, subject to conditions in the notification's table. It covers government and governmental authority services, charitable activities, health care, education up to higher secondary and approved vocational courses, agricultural operations and allied services, specified transport and goods transport agency services, financial and insurance schemes, incubatee services, legal and arbitral services for non business or very low turnover recipients, and other public interest services, with detailed definitions and provisos.
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