GST exemption on intra State services limits state tax to specified rates for listed services, subject to conditions. Exempts intra State supply of specified services from state tax beyond the rate fixed in the notification, predominantly imposing a nil rate for listed service categories subject to conditions stated against each entry. The Table enumerates diverse services (including government and Panchayat/Municipal functions, charitable and religious activities, certain transport and goods transport services, health and education services up to higher secondary, agricultural services, specified insurance and pension schemes, incubatee and small turnover supplies) and sets exclusions, monetary or turnover caps, temporal limits, and provider/recipient eligibility. Definitions relevant to eligibility and scope are provided and references to classification headings are indicative.
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 on intra State services limits state tax to specified rates for listed services, subject to conditions.
Exempts intra State supply of specified services from state tax beyond the rate fixed in the notification, predominantly imposing a nil rate for listed service categories subject to conditions stated against each entry. The Table enumerates diverse services (including government and Panchayat/Municipal functions, charitable and religious activities, certain transport and goods transport services, health and education services up to higher secondary, agricultural services, specified insurance and pension schemes, incubatee and small turnover supplies) and sets exclusions, monetary or turnover caps, temporal limits, and provider/recipient eligibility. Definitions relevant to eligibility and scope are provided and references to classification headings are indicative.
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