Nil-rated SGST exemptions expanded to include metering services, grant-funded R&D, school affiliation and vocational services. The amendment inserts nil-rated entries for: services incidental to electricity transmission and distribution (metering equipment on rent, testing, connection release, shifting, duplicate bills) under Headings 9969/9986; research and development services supplied for grants by specified government or notified educational/research institutions under Heading 9981; and affiliation services by educational boards to government-established schools under Heading 9992. It revises and expands the vocational/skill development entry to list specified public and recognized bodies and updates the council name to 'National Council for Vocational Education and Training'.
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Provisions expressly mentioned in the judgment/order text.
Nil-rated SGST exemptions expanded to include metering services, grant-funded R&D, school affiliation and vocational services.
The amendment inserts nil-rated entries for: services incidental to electricity transmission and distribution (metering equipment on rent, testing, connection release, shifting, duplicate bills) under Headings 9969/9986; research and development services supplied for grants by specified government or notified educational/research institutions under Heading 9981; and affiliation services by educational boards to government-established schools under Heading 9992. It revises and expands the vocational/skill development entry to list specified public and recognized bodies and updates the council name to "National Council for Vocational Education and Training".
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