GST nil-rating for specified electricity, research, education and vocational services expands tax-exempt service list. The notification amends the State GST rate schedule to insert nil-rated entries for (a) services incidental to electricity transmission and distribution including metering rental and testing; (b) research and development services funded by grants from government entities or notified research institutions provided the institution is so notified at the time of supply; (c) affiliation services by educational boards to government-established schools; and (d) vocational and skill development services supplied by specified national bodies and accredited entities. It also substitutes the name 'National Council for Vocational Training' with 'National Council for Vocational Education and Training.'
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Provisions expressly mentioned in the judgment/order text.
GST nil-rating for specified electricity, research, education and vocational services expands tax-exempt service list.
The notification amends the State GST rate schedule to insert nil-rated entries for (a) services incidental to electricity transmission and distribution including metering rental and testing; (b) research and development services funded by grants from government entities or notified research institutions provided the institution is so notified at the time of supply; (c) affiliation services by educational boards to government-established schools; and (d) vocational and skill development services supplied by specified national bodies and accredited entities. It also substitutes the name "National Council for Vocational Training" with "National Council for Vocational Education and Training."
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