GST exemption amendment expands nil-rate entries for electricity-related services, research grants, school affiliation, and skill development services. Amendment is made to the Uttarakhand GST exemption notification by inserting nil-rate entries for services incidental to electricity transmission and distribution, research and development services funded by grants, and affiliation services provided to government-controlled schools. The skill development exemption is also expanded and references to the vocational training council are updated to the National Council for Vocational Education and Training. The amendment takes effect retrospectively from 10 October 2024.
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GST exemption amendment expands nil-rate entries for electricity-related services, research grants, school affiliation, and skill development services.
Amendment is made to the Uttarakhand GST exemption notification by inserting nil-rate entries for services incidental to electricity transmission and distribution, research and development services funded by grants, and affiliation services provided to government-controlled schools. The skill development exemption is also expanded and references to the vocational training council are updated to the National Council for Vocational Education and Training. The amendment takes effect retrospectively from 10 October 2024.
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