GST amendments exempt certain electricity services, research grant-funded R&D, educational affiliation and vocational training services from tax. The amendment inserts new entries granting a Nil rate to specified services: ancillary electricity distribution services (metering, testing, connection and billing activities); research and development services supplied against grants from government entities or notified research institutions (subject to notification at time of supply); affiliation services by educational boards to government schools; and a clarified, expanded set of vocational training and skill development services provided by national skill bodies and recognized/accredited entities. The notification also updates the vocational council's name and is deemed effective from 10 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 amendments exempt certain electricity services, research grant-funded R&D, educational affiliation and vocational training services from tax.
The amendment inserts new entries granting a Nil rate to specified services: ancillary electricity distribution services (metering, testing, connection and billing activities); research and development services supplied against grants from government entities or notified research institutions (subject to notification at time of supply); affiliation services by educational boards to government schools; and a clarified, expanded set of vocational training and skill development services provided by national skill bodies and recognized/accredited entities. The notification also updates the vocational council's name and is deemed effective from 10 October 2024.
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