GST exemption for specified intra State services removes state tax liability beyond prescribed rates for listed public and social services. The notification exempts or limits the state GST on specified intra State supplies of services to nil or to the rate stated in the Table, subject to the conditions in the corresponding entries. It enumerates service categories-governmental and public services, charitable and religious activities, housing and residential services, transport and goods carriage, insurance and pension collections, financial and small value transactions, educational, health and agricultural services-together with detailed definitions that govern eligibility, exclusions and conditional application.
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 removes state tax liability beyond prescribed rates for listed public and social services.
The notification exempts or limits the state GST on specified intra State supplies of services to nil or to the rate stated in the Table, subject to the conditions in the corresponding entries. It enumerates service categories-governmental and public services, charitable and religious activities, housing and residential services, transport and goods carriage, insurance and pension collections, financial and small value transactions, educational, health and agricultural services-together with detailed definitions that govern eligibility, exclusions and conditional application.
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