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Exempts the intra-State supply of services of description as specified in column (3). The Government of Nagaland, under the Nagaland Goods and Services Tax Act, 2017, exempts certain intra-State services from state tax beyond specified rates. These services include charitable activities, transfer of a going concern, certain governmental services, transportation of passengers and goods, educational services, and various insurance and financial services. The exemptions are detailed in a table specifying the service descriptions, rates, and conditions. The notification, effective from July 1, 2017, aims to promote public interest by reducing the tax burden on essential and public services.
Notifies that the state tax, on the intra-State supply of services. The Nagaland Finance Department has issued a notification under the Nagaland Goods and Services Tax Act, 2017, detailing the state tax rates on intra-state supply of services. The notification specifies various service categories, their descriptions, applicable tax rates, and conditions for taxation. Services covered include construction, accommodation, food and beverage, transport, financial, real estate, and more, with tax rates ranging from 2.5% to 15%. Specific conditions apply, such as non-utilization of input tax credits in certain cases. The notification is effective from July 1, 2017, and includes a comprehensive classification scheme for services.
Classification Scheme for Services under GST The proposed classification scheme for services under the Goods and Services Tax (GST) outlines detailed categories and codes for various service sectors. It includes construction services, transport services, accommodation and food services, financial and real estate services, business and production services, and community and social services, among others. Each section is further divided into groups and specific service codes, detailing the nature of services provided, such as construction of buildings, transport of goods and passengers, financial consulting, legal and accounting services, and educational and health services. This comprehensive classification aims to streamline service categorization for tax purposes.
2024 (7) TMI 1448 - KERALA HIGH COURT Doctrine of mutuality - Levy of GST on services in carrying out the activities by the petitioner association - Constitutional Validity of Section 2 (17) (e) and Section 7 (1) (aa) and explanation thereto of the Central Goods and Service Tax Act, 2017 and corresponding provisions of Kerala Goods and Services Act 2017 - vired of Article 246A read with Article 366 (12A) and violative of Articles 14, 19(1) (g), Articles 265 and 300A of the Constitution of India or not - constitutional validity of re... ... ...
2022 (4) TMI 463 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL The AAR ruled that services provided by the applicant to the WB Government for collection and disposal of bio-medical waste qualify for GST exemption under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate). The services meet all required conditions: they are pure services provided to a State Government, relating to health and sanitation functions entrusted to Panchayats/Municipalities under Articles 243G/243W of the Constitution. The Authority declined to rule on the tax status of the applicant's sub-contractor, as the applicant cannot seek advance rulings for services where it is the recipient rather than the provider.
2021 (7) TMI 654 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Requirement of audit by a Chartered Accountant or Cost Accountant under section 35(5) of the CGST Act, 2017 - F.Y 2017-18 - F.Y. 2018-19 succeeding Financial years - Ordnance factories other Central Government Public Sector Undertakings (PSU s) that function under the Ministry of Defence, Government of India - Applicability of exemption to a defence formation for preparation and generation of E-way bills - goods transported - applicability of exemption on payment of GST on transport of military ... ... ...
2020 (11) TMI 1055 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA Levy of GST - transportation facility provided by the employer (Applicant) to its employees for travel between predefined location to its the office, free of cost - recovery of nominal amount on account of air conditioning facility for transportation facility provided by the employer (Applicant) to its employees for travel between predefined location - taxable value of the transaction - HELD THAT:- It is observed that the Press Release dated 10.07.2017 very lucidly clarifies that transactions in... ... ...
Exempted supply of goods under section 11(1) of the Gujarat Goods and Services Tax Act, 2017 The Government of Gujarat, under the Gujarat Goods and Services Tax Act, 2017, has exempted certain intra-state services from state tax in the public interest. The exempted services include charitable activities, transfer of a going concern, pure services to government entities, specific governmental services, transportation of goods and passengers, educational services, insurance schemes, and various others as detailed in the notification. These exemptions apply to services provided by entities like government bodies, educational institutions, and charitable organizations, among others, with specific conditions and exclusions outlined in the notification. The notification is effective from July 1, 2017.
Notify the exemptions on supply of services under Tripura State Goods and Services Tax Act [Section 11(1)]. The Government of Tripura, under the Tripura State Goods and Services Tax Act, 2017, has issued a notification exempting certain intra-state services from state tax. These services include charitable activities by registered entities, transfer of a going concern, pure services to government bodies related to Panchayat or Municipality functions, certain governmental services, and services provided to business entities with limited turnover. Other exemptions cover services related to education, health care, agriculture, insurance, and transportation, among others. The notification specifies that these exemptions are effective from July 1, 2017, and are subject to conditions outlined in the notification.
Notification regarding the exemptions on supply of services under the Jharkhand Goods and Services Tax Act, 2017 The notification issued by the Jharkhand State Government under the Jharkhand Goods and Services Tax Act, 2017, outlines exemptions for the intra-state supply of certain services from state tax. These exemptions apply to a wide range of services, including charitable activities, government services, educational services, transportation, insurance schemes, and services related to agriculture, healthcare, and public welfare. The exempted services are detailed in a table with descriptions, applicable tax rates, and conditions, all of which are set at a nil rate. The notification came into effect on July 1, 2017.
Exempttion the intra-State supply of services. The notification, issued by the Governor of Bihar under the Bihar Goods and Services Tax Act, 2017, exempts certain intra-State services from state tax. These services include charitable activities, transfer of a going concern, pure services to government entities, and various transportation, educational, and health services. The exemption applies to services provided by government entities, non-profit organizations, and specific sectors like agriculture, education, and healthcare, among others. The services listed are exempt from state tax unless specified otherwise, and the notification is effective from July 1, 2017.
Service Tax Exemptions to be continued in GST as decided by GST Council The GST Council has decided to continue certain service tax exemptions under the Goods and Services Tax (GST) regime. These exemptions include services provided by government entities, the Reserve Bank of India, foreign diplomatic missions, and educational institutions. Other exempted services cover agriculture-related activities, transportation, electricity distribution, residential renting, and specific financial services. Additionally, exemptions apply to services related to healthcare, charitable activities, religious pilgrimages, and certain insurance schemes. The decision aims to maintain tax relief for essential and public welfare services, ensuring continuity and support for various sectors under the new tax framework.
2025 (4) TMI 872 - KERALA HIGH COURT The SC examined amendments to GST Acts redefining "supply" for clubs and associations. The court found the amendments unconstitutional, ruling that transactions between clubs and members cannot be considered taxable supplies. The retrospective application from July 1, 2017, was deemed illegal, violating principles of fairness and rule of law. The principle of mutuality was upheld, protecting clubs from unexpected tax liabilities.
2024 (4) TMI 841 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA The SC ruled that subscription services to AIIMS for Clinical Key do not qualify as exempt educational journals. AIIMS is liable to discharge GST for both periods before and after September 2023. The ruling clarifies that composite online services involving clinical databases are not eligible for GST exemption under the specified notification entry.
RATE OF TAX ON DENTISTS CHAIRS, INSTRUMENTS & APPLIANCES A discussion on a forum centers around the classification and GST rate applicable to dentists' chairs and related dental equipment. The inquiry seeks clarification on the Harmonized System of Nomenclature (HSN) code and applicable GST rates, with references to relevant notifications and case laws. The main debate is whether dentists' chairs should be classified under HSN 9018, attracting a 12% GST, or under HSN 9402, attracting an 18% GST. The discussion includes various interpretations, legal precedents, and opinions from experts, emphasizing the need for clarity to avoid litigation. Participants highlight the importance of aligning GST notifications with the Customs Tariff Act and suggest that adjudicating authorities should seek expert guidance to ensure accurate classification and tax determination.
Notifies the state tax, on the intra-State supply of services. The notification by the Government of Mizoram outlines the state tax rates applicable to various intra-state services under the Mizoram Goods and Services Tax Act, 2017. It specifies tax rates for services across different sectors, including construction, accommodation, food and beverage, transport, financial, real estate, and more. The rates range from 0% to 14%, depending on the service type, with specific conditions for input tax credit applicability. The notification also provides detailed classification codes for each service category, ensuring clarity in tax implementation. This regulation came into effect from July 1, 2017, as recommended by the GST Council.
Rate of tax for services under section 9(1) of the Gujarat Goods and Services Tax Act, 2017 The Gujarat Government, under the Gujarat Goods and Services Tax Act, 2017, has issued Notification No. 11/2017-State Tax (Rate) detailing the tax rates for various services. The notification specifies tax rates for intra-state supply of services, categorized by chapters and headings, with rates ranging from 0% to 14%. Services covered include construction, accommodation, food and beverage, transport, financial, real estate, and more. Conditions for specific services, such as input tax credit restrictions, are also outlined. This notification is effective from July 1, 2017, and aims to standardize service tax rates across different sectors in Gujarat.
The Government of Tripura has issued a notification under the Tripura State Goods and Services Tax Act, 2017, detailing the tax rates for various service supplies within the state. The notification specifies tax rates for construction services, lottery, and other service categories, with rates ranging from 2.5% to 14% depending on the service type. Conditions for input tax credit applicability are outlined, particularly for services with specified conditions. The notification also provides detailed classifications of services, including construction, transport, accommodation, financial, and community services, among others, effective from July 1, 2017.
Notifies the Rate of taxes on the intra-State supply of services. The Government of Maharashtra, under the Maharashtra Goods and Services Tax Act, 2017, has issued a notification detailing the tax rates on intra-State supply of various services effective from July 1, 2017. The notification specifies tax rates for different service categories, such as construction, accommodation, food and beverage, transport, and financial services, among others. Rates vary from nil to 14% depending on the service type and conditions. The notification also includes detailed classifications and conditions for availing input tax credits. This is part of the state's effort to streamline tax collection and ensure compliance with GST regulations.
Rate of tax for services under section 9(1) of the Jharkhand Goods and Services Tax Act, 2017 The Jharkhand State Government, under the Jharkhand Goods and Services Tax Act, 2017, has issued a notification detailing the rates of state tax applicable to various intra-state services. The notification, effective from July 1, 2017, specifies tax rates for services such as construction, accommodation, food and beverage, transport, financial services, and more, with rates varying from 2.5% to 15% based on service type. Conditions are applied to certain services, such as the non-utilization of input tax credit for specific transport and financial services. The notification includes a detailed classification scheme for services to ensure accurate tax application.
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