GST exemption for specified services: nil rated treatment for metering, grant funded R&D, affiliation and vocational training services. Amendments insert nil rated entries into the State Tax (Rate) notification for: services incidental to electricity transmission and distribution (metering equipment on rent, testing, connection release, shifting meters, duplicate bills); R&D services funded by grants to Government entities or institutions notified under section 35(1)(ii)/(iii) of the Income Tax Act; affiliation services by educational boards to publicly established schools; and expanded coverage of national skill and vocational training services by listed bodies, with renaming of the vocational council.
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 services: nil rated treatment for metering, grant funded R&D, affiliation and vocational training services.
Amendments insert nil rated entries into the State Tax (Rate) notification for: services incidental to electricity transmission and distribution (metering equipment on rent, testing, connection release, shifting meters, duplicate bills); R&D services funded by grants to Government entities or institutions notified under section 35(1)(ii)/(iii) of the Income Tax Act; affiliation services by educational boards to publicly established schools; and expanded coverage of national skill and vocational training services by listed bodies, with renaming of the vocational council.
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