GST exemption entries expanded for electricity-related services, research grants, affiliation services, and skill development nomenclature updates. Services incidental or ancillary to electricity transmission and distribution, research and development services funded by specified grants, and affiliation services provided to government-controlled schools are brought within the nil-rate exemption structure. The skill development entry is also revised to align with the National Council for Vocational Education and Training nomenclature, with corresponding substitutions in paragraph 2. The amendment takes effect from 10 October 2024.
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Provisions expressly mentioned in the judgment/order text.
GST exemption entries expanded for electricity-related services, research grants, affiliation services, and skill development nomenclature updates.
Services incidental or ancillary to electricity transmission and distribution, research and development services funded by specified grants, and affiliation services provided to government-controlled schools are brought within the nil-rate exemption structure. The skill development entry is also revised to align with the National Council for Vocational Education and Training nomenclature, with corresponding substitutions in paragraph 2. The amendment takes effect from 10 October 2024.
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