GST exemption for specified electricity, research, education and vocational services now extended under state notification. The State GST notification inserts nil-rated entries for (a) services incidental to transmission and distribution of electricity supplied by electricity utilities, (b) research and development services supplied against grants to specified government or notified institutions, and (c) affiliation services by educational boards to government schools; it also revises and expands entries relating to national skill development and substitutes nomenclature to the National Council for Vocational Education and Training, and declares the amendment effective from the stated operative date in October 2024.
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 electricity, research, education and vocational services now extended under state notification.
The State GST notification inserts nil-rated entries for (a) services incidental to transmission and distribution of electricity supplied by electricity utilities, (b) research and development services supplied against grants to specified government or notified institutions, and (c) affiliation services by educational boards to government schools; it also revises and expands entries relating to national skill development and substitutes nomenclature to the National Council for Vocational Education and Training, and declares the amendment effective from the stated operative date in October 2024.
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