Exemption on intra State service supplies: wide Nil rate SGST relief for specified government, social, transport and sectoral services. Notification No. 12/2017-State Tax (Rate) exempts specified intra State supplies of services from SGST above the rate shown in the Table (primarily Nil), subject to conditions in the Table; operative entries identify categories such as government to government services and specified public functions, charitable, health, education and social welfare services, transport and goods carriage exemptions, financial/insurance/pension scheme services, real estate and construction limited exemptions, incubatee and startup turnover based relief, and assorted sectoral exemptions. The notification includes definitions and clarifications and comes into force on 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.
Exemption on intra State service supplies: wide Nil rate SGST relief for specified government, social, transport and sectoral services.
Notification No. 12/2017-State Tax (Rate) exempts specified intra State supplies of services from SGST above the rate shown in the Table (primarily Nil), subject to conditions in the Table; operative entries identify categories such as government to government services and specified public functions, charitable, health, education and social welfare services, transport and goods carriage exemptions, financial/insurance/pension scheme services, real estate and construction limited exemptions, incubatee and startup turnover based relief, and assorted sectoral exemptions. The notification includes definitions and clarifications and comes into force on 1 July 2017.
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