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        Heading 9983 or any other Heading of Chapter 99

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        GST exemption for incubator services protects recognised incubators' taxable services from GST when formally recognised by designated authorities. GST exemption covers taxable services provided or to be provided by Technology Business Incubators, Science and Technology Entrepreneurship Parks, and bio-incubators, provided those entities hold formal recognition from the designated government bodies; only services of recognised incubators qualify for exemption.
                          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 exemption for incubator services protects recognised incubators' taxable services from GST when formally recognised by designated authorities.

                                GST exemption covers taxable services provided or to be provided by Technology Business Incubators, Science and Technology Entrepreneurship Parks, and bio-incubators, provided those entities hold formal recognition from the designated government bodies; only services of recognised incubators qualify for exemption.


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