GST exemptions for electricity, R&D, education affiliation and skill-development services broadened; vocational council name updated. The notification inserts exemptions for services ancillary to electricity transmission and distribution (metering, testing, connection and billing activities); exempts research and development services supplied by government entities or notified research institutions when paid by grants; exempts affiliation services by educational boards to government-run schools; and lists services by specified national skill development bodies as exempt; it also replaces the name National Council for Vocational Training with National Council for Vocational Education and Training. These amendments take effect from 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.
GST exemptions for electricity, R&D, education affiliation and skill-development services broadened; vocational council name updated.
The notification inserts exemptions for services ancillary to electricity transmission and distribution (metering, testing, connection and billing activities); exempts research and development services supplied by government entities or notified research institutions when paid by grants; exempts affiliation services by educational boards to government-run schools; and lists services by specified national skill development bodies as exempt; it also replaces the name National Council for Vocational Training with National Council for Vocational Education and Training. These amendments take effect from 10 October 2024.
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