TMI BlogThis notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services...This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are: exempting services related to providing metering equipment, testing, releasing electricity connections, shifting meters, issuing duplicate bills by electricity transmission and distribution utilities; exempting research and development services funded by government entities or notified research associations; exempting affiliation services provided by educational boards to government-owned schools; expanding exemption for skill development services to include those provided by accredited training bodies; and substituting references to the National Council for Vocational Training wi..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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