GST rate amendment expands nil-rated services to meter rental, certain R&D grants and educational affiliation services. The notification inserts new nil-rated entries into the State Tax (Rate) schedule for Delhi: metering and ancillary electricity distribution services (meter rental, testing, connection release, shifting, duplicate bills); research and development services supplied as grants by Government Entities or notified research institutions subject to notification status at time of supply; and affiliation services by educational boards to government schools. It also revises and expands vocational and skill development service entries and updates council nomenclature. The amendment takes effect from the stated operative date in October.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment expands nil-rated services to meter rental, certain R&D grants and educational affiliation services.
The notification inserts new nil-rated entries into the State Tax (Rate) schedule for Delhi: metering and ancillary electricity distribution services (meter rental, testing, connection release, shifting, duplicate bills); research and development services supplied as grants by Government Entities or notified research institutions subject to notification status at time of supply; and affiliation services by educational boards to government schools. It also revises and expands vocational and skill development service entries and updates council nomenclature. The amendment takes effect from the stated operative date in October.
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