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        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.

        <h1>Services exemption for incubatees limited to a turnover cap and a fixed three year eligibility period.</h1> Exemption from GST applies to services supplied by an incubatee whose total turnover in the financial year does not exceed fifty lakh rupees, provided the turnover had not exceeded that amount in the preceding financial year and provided the supply occurs within three years from the date of entering into the incubatee agreement. 'Incubatee' means an entrepreneur located within a Technology Business Incubator or Science and Technology Entrepreneurship Park with an agreement to develop and produce hi tech and innovative products.

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