UTGST exemptions expanded for specific electricity, research, educational affiliation and national skill development services. Adds zero-rate UTGST exemptions for: ancillary electricity distribution services including metering equipment on rent and meter testing; research and development services supplied against grants by a Government Entity or notified research institutions, provided notification exists at time of supply; affiliation services by educational boards or similar bodies to government-established schools; and specified skill-development services supplied by National Skill Development Corporation, the National Council for Vocational Education and Training, recognized awarding and assessment bodies, and accredited training bodies in relation to national skill programmes and certified qualifications. Also substitutes the name of the vocational council throughout the notification.
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Provisions expressly mentioned in the judgment/order text.
UTGST exemptions expanded for specific electricity, research, educational affiliation and national skill development services.
Adds zero-rate UTGST exemptions for: ancillary electricity distribution services including metering equipment on rent and meter testing; research and development services supplied against grants by a Government Entity or notified research institutions, provided notification exists at time of supply; affiliation services by educational boards or similar bodies to government-established schools; and specified skill-development services supplied by National Skill Development Corporation, the National Council for Vocational Education and Training, recognized awarding and assessment bodies, and accredited training bodies in relation to national skill programmes and certified qualifications. Also substitutes the name of the vocational council throughout the notification.
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