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        GST

        Exempted supply of services - Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017 - 08/2024 - Central GST (CGST) Rate

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        Exemptions for utilities, R&D grants, education affiliation, and vocational skill services expand effective October ten. The notification amends CGST Rate notification 12/2017 by exempting services incidental to transmission and distribution of electricity supplied by utilities; exempting research and development services against grants from Government Entities or notified research institutions; exempting affiliation services by educational boards to government schools; expanding exemptions for services by NSDC, NCVET, recognized Awarding Bodies, Assessment Agencies and accredited Training Bodies for specified national skill programmes; and substituting the Council's name to National Council for Vocational Education and Training, effective 10 October 2024.
                    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.

                          Exemptions for utilities, R&D grants, education affiliation, and vocational skill services expand effective October ten.

                          The notification amends CGST Rate notification 12/2017 by exempting services incidental to transmission and distribution of electricity supplied by utilities; exempting research and development services against grants from Government Entities or notified research institutions; exempting affiliation services by educational boards to government schools; expanding exemptions for services by NSDC, NCVET, recognized Awarding Bodies, Assessment Agencies and accredited Training Bodies for specified national skill programmes; and substituting the Council's name to National Council for Vocational Education and Training, effective 10 October 2024.


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