Tax exemption on specified intra State services limits SGST to notified rates, subject to listed conditions and carve outs. Notification under the Andhra Pradesh GST Act limits State tax on specified intra State services to the rates shown in the Table (mostly Nil) from 1 July 2017, listing service categories, exceptions and conditions. It covers services by/to governments, charitable and non profit entities, education, health care, transport, agricultural services, insurance and pension schemes, incubatees and skill development providers, and other public interest activities, and provides detailed definitions and carve outs to determine applicability.
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.
Tax exemption on specified intra State services limits SGST to notified rates, subject to listed conditions and carve outs.
Notification under the Andhra Pradesh GST Act limits State tax on specified intra State services to the rates shown in the Table (mostly Nil) from 1 July 2017, listing service categories, exceptions and conditions. It covers services by/to governments, charitable and non profit entities, education, health care, transport, agricultural services, insurance and pension schemes, incubatees and skill development providers, and other public interest activities, and provides detailed definitions and carve outs to determine applicability.
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