IGST Amendment: Exemptions for Airline Services, Electricity Utilities, R&D, and Vocational Training Effective 2024.
Notifications
GST
This notification seeks to amend the Integrated Goods and Services Tax (IGST) rate notification to exempt certain services from IGST. It inserts new entries exempting import of services by an airline company's Indian establishment from its related entities abroad without consideration, subject to conditions. Services incidental to electricity transmissio
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