GST exemption amendment expands electricity and insurance entries, adds NSDC training partners, and updates the definition of insurer. The Uttar Pradesh GST notification is amended to substitute 'transmission or distribution' for 'transmission and distribution' in the electricity-related entry, insert a nil-rate entry for insurance services provided by the Motor Vehicle Accident Fund, and extend the relevant entry to a training partner approved by the National Skill Development Corporation. It also omits item (w) from 1 April 2025 and inserts a definition of 'insurer' by reference to the Insurance Act, 1938.
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GST exemption amendment expands electricity and insurance entries, adds NSDC training partners, and updates the definition of insurer.
The Uttar Pradesh GST notification is amended to substitute "transmission or distribution" for "transmission and distribution" in the electricity-related entry, insert a nil-rate entry for insurance services provided by the Motor Vehicle Accident Fund, and extend the relevant entry to a training partner approved by the National Skill Development Corporation. It also omits item (w) from 1 April 2025 and inserts a definition of "insurer" by reference to the Insurance Act, 1938.
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