Heading 9992 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services provided to the Central Government, State Government, Union territory administration under any training programme for which 80 [ 75% or more of the ] total expenditure is borne by the Central Government, State Government, Union territory administration. ************* Notes: As Amended vide N OTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 , before it was read as, Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration.