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        Case ID :
        GST - States

        Amendment in Notification No. F.12(56)FD/Tax/2017-Pt-I-50, dated the 29th June, 2017 - F.12(1)FD/Tax/2024-98 - Rajasthan SGST

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        GST exemption for specified electricity ancillary, research, educational affiliation and skill development services expands scope and updates nomenclature. The notification inserts exemptions for services incidental to electricity transmission and distribution, research and development services provided against grant consideration by government or notified institutions (subject to notification at time of supply), affiliation services by educational boards to government-run schools, and expands exemptions for services related to national skill development supplied by specified national skill bodies; it also substitutes the nomenclature 'National Council for Vocational Education and Training.'
                          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 exemption for specified electricity ancillary, research, educational affiliation and skill development services expands scope and updates nomenclature.

                                The notification inserts exemptions for services incidental to electricity transmission and distribution, research and development services provided against grant consideration by government or notified institutions (subject to notification at time of supply), affiliation services by educational boards to government-run schools, and expands exemptions for services related to national skill development supplied by specified national skill bodies; it also substitutes the nomenclature "National Council for Vocational Education and Training."


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