GST exemptions expanded for electricity ancillary services, grant-funded R&D, educational affiliation, and national skill services. The amendment adds nil-rated exemptions for (a) services incidental or ancillary to transmission and distribution of electricity such as metering equipment on rent and meter testing; (b) research and development services supplied against grants from government entities or notified research institutions, subject to notification at time of supply; (c) affiliation services by educational boards to government-established schools; and (d) substitutes the vocational training entry to exempt services by specified national skill development bodies. It also replaces references to the National Council for Vocational Training with the National Council for Vocational Education and Training.
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Provisions expressly mentioned in the judgment/order text.
GST exemptions expanded for electricity ancillary services, grant-funded R&D, educational affiliation, and national skill services.
The amendment adds nil-rated exemptions for (a) services incidental or ancillary to transmission and distribution of electricity such as metering equipment on rent and meter testing; (b) research and development services supplied against grants from government entities or notified research institutions, subject to notification at time of supply; (c) affiliation services by educational boards to government-established schools; and (d) substitutes the vocational training entry to exempt services by specified national skill development bodies. It also replaces references to the National Council for Vocational Training with the National Council for Vocational Education and Training.
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