GST exemption amendments revise transmission or distribution wording, add Motor Vehicle Accident Fund insurance services, and expand defined terms. Amendments are made to Uttarakhand's GST exemption notification governing the tax treatment of specified services. The entry for transmission and distribution services is revised by substituting the phrase 'transmission or distribution' for the existing wording. A new exempt entry is inserted for services of insurance provided by the Motor Vehicle Accident Fund, with nil rate of tax and nil per cent rate of tax indicated in the table. The notification also includes a training partner approved by the National Skill Development Corporation, omits one defined item from 1 April 2025, and inserts a definition of 'insurer' by reference to the Insurance Act, 1938. The amendments are given retrospective effect from 16 January 2025.
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GST exemption amendments revise transmission or distribution wording, add Motor Vehicle Accident Fund insurance services, and expand defined terms.
Amendments are made to Uttarakhand's GST exemption notification governing the tax treatment of specified services. The entry for transmission and distribution services is revised by substituting the phrase "transmission or distribution" for the existing wording. A new exempt entry is inserted for services of insurance provided by the Motor Vehicle Accident Fund, with nil rate of tax and nil per cent rate of tax indicated in the table. The notification also includes a training partner approved by the National Skill Development Corporation, omits one defined item from 1 April 2025, and inserts a definition of "insurer" by reference to the Insurance Act, 1938. The amendments are given retrospective effect from 16 January 2025.
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