GST exemptions for specified services expand Nil-rated coverage and add government entity recipients under state tax rules. Amendments to the Maharashtra State Tax (Rate) notification expand Nil-rated exemptions by adding Government Entity to recipient definitions; inserting Nil-rate entries for composite supplies to government relating to Panchayat and Municipality functions where goods form up to twenty-five percent; adding temporary Nil-rating for international transportation of goods by air and vessel from Indian customs; introducing Nil-rated entries for specified insurance and reinsurance services and IFSC intermediary services to customers outside India in non-INR currencies; and extending exemptions for transport to educational institutions, fumigation services for agricultural warehouses, and specified educational service supplies.
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Provisions expressly mentioned in the judgment/order text.
GST exemptions for specified services expand Nil-rated coverage and add government entity recipients under state tax rules.
Amendments to the Maharashtra State Tax (Rate) notification expand Nil-rated exemptions by adding Government Entity to recipient definitions; inserting Nil-rate entries for composite supplies to government relating to Panchayat and Municipality functions where goods form up to twenty-five percent; adding temporary Nil-rating for international transportation of goods by air and vessel from Indian customs; introducing Nil-rated entries for specified insurance and reinsurance services and IFSC intermediary services to customers outside India in non-INR currencies; and extending exemptions for transport to educational institutions, fumigation services for agricultural warehouses, and specified educational service supplies.
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