Exempted supply of services - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017

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....is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) number 9/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:- 1. In the said notification, in the Table, - (A) after serial number 10K and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) (5) "10L Chapter 99 Import of services by an establishment of a foreig....

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....on rent, testing for meters/ transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers. Nil Nil" (C) after serial number 46 and the entries relating thereto, the following serial numbers and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - (1) (2) (3) (4) (5) "46A Heading 9981 Research and development services against consideration received in the form of grants supplied by - (a) a Government Entity; or ....

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....nbsp;Training; (c) an Awarding Body recognized by the National Council for Vocational Education and Training; (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training,  in relation to- (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Rewa....