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

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..... n 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 foreign company in India, which is an airline company, f .....

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..... stribution 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 (b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of subsection (1) of section 35 of the Income Tax Act, 1961. Nil Provided that the research association, university, college or other institution, notified under clauses (ii) or .....

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..... lopment Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. Nil Nil (F) against serial number 74, in column (3), for the words National Council for Vocational Training , the words National Council for Vocational Education and Training shall be substituted. (ii) in paragraph 2 of the said notification, (A) in item (h), - (a) in sub-item (i), for the words National Council for Vocational Training , the words National Council for Vocational Education and Training shall be su .....

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