GST exemption for specified electricity, research grant and educational affiliation services clarified and expanded under amended state notification. The notification amends a prior Assam GST rate notification by inserting and substituting tariff table entries to confer nil tax treatment on specified services: ancillary services to electricity transmission and distribution (including metering, testing, connection work and duplicate bills); research and development services supplied against grants from government entities or notified research institutions (subject to notified status at time of supply); and affiliation services by educational boards to government-established schools. It also broadens and replaces the vocational skills entry to encompass national skill development bodies, awarding and assessment agencies, and accredited training bodies, and updates the council's name to the National Council for Vocational Education and Training.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified electricity, research grant and educational affiliation services clarified and expanded under amended state notification.
The notification amends a prior Assam GST rate notification by inserting and substituting tariff table entries to confer nil tax treatment on specified services: ancillary services to electricity transmission and distribution (including metering, testing, connection work and duplicate bills); research and development services supplied against grants from government entities or notified research institutions (subject to notified status at time of supply); and affiliation services by educational boards to government-established schools. It also broadens and replaces the vocational skills entry to encompass national skill development bodies, awarding and assessment agencies, and accredited training bodies, and updates the council's name to the National Council for Vocational Education and Training.
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