Exempted supply of services: IGST exemptions expanded for specified airline, electricity, R&D and educational services with conditions. 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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Provisions expressly mentioned in the judgment/order text.
Exempted supply of services: IGST exemptions expanded for specified airline, electricity, R&D and educational services with conditions.
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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