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        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.

        <h1>Exempted supply of services: IGST exemptions expanded for specified airline, electricity, R&D and educational services with conditions.</h1> The notification amends IGST exemption entries to exempt import of services by an Indian establishment of a foreign airline when provided without consideration, subject to Ministry of Civil Aviation certification, reciprocity and payment of GST where applicable on transport; exempts electricity transmission and distribution ancillary services such as metering equipment rental and testing; exempts R&D services against grants by government entities or notified research institutions provided the institution is notified at time of supply; and exempts affiliation services by educational boards to government schools, while updating vocational council nomenclature. Effective 10 October 2024.

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