[F. No. CBIC-190354/149/2024-TO(TRU-II)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 8th October, 2024
Notification No. 05/2024 - Union Territory Tax (Rate): Seeks to amend Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017.
Table of Contents
GST [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 1/2017- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017, namely:-
In the said notification, -
after Schedule I – 2.5% , in List 1, after item number 232 and the entries relating thereto, the following item numbers and entries shall be inserted, namely: -
“(233) Trastuzumab Deruxtecan
Osimertinib
Durvalumab”;
in Schedule II – 6%, after S. No. 32B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
“32C
1905 90 30
Extruded or expanded products, savoury or salted (other than un-fried or un- cooked snack pellets, by whatever name called, manufactured through process of extrusion)”;
in Schedule III – 9%, -
against S. No. 16, in column (3), for the words “un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion”, the words “ un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, Savoury or salted” shall be substituted;
for S. No. 435A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -
“435A
9401 [other than 9401 10 00 or 9401 20 00]
Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles”;
in Schedule IV – 14%, after S. No. 210 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
“210A
9401 20 00
Seats of a kind used for motor vehicles”.
2. This notification shall come into force on the 10th day of October, 2024.
(Amreeta Titus) Deputy Secretary
Note: - The principal notification No. 1/2017- Union Territory Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E),
dated the 28th June, 2017, and was last amended vide notification No. 2/2024 – Union Territory Tax (Rate), dated the 12th July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 398(E), dated the 12th July, 2024.
Q1: 🧾 What is Notification No. 05/2024 - Union Territory Tax (Rate) about?
Answer: This notification issued on 8th October 2024 amends Notification No. 1/2017 – Union Territory Tax (Rate). It updates the GST rate schedules by inserting new items and reclassifying certain goods such as pharmaceuticals, extruded food items, and types of seats used in motor vehicles.
Q2: 💊 Which medicines were added to Schedule I (2.5%) of the UTGST rate list?
Answer: The following life-saving drugs have been added to the 2.5% GST list under Schedule I: Trastuzumab Deruxtecan Osimertinib Durvalumab This brings essential relief to patients and boosts the affordability of critical ca
Q3: 🍟 What changes were made in Schedule II (6%) regarding food items?
Answer: Yes. The description under S. No. 16 now includes “extruded or expanded products, savoury or salted.” Additionally, S. No. 435A was redefined to include a broader category of seats excluding those for aircraft and motor vehicles.
Q4: 🔄 Has the classification for extruded snack pellets changed in Schedule III?
Answer: Yes. The description under S. No. 16 now includes “extruded or expanded products, savoury or salted.” Additionally, S. No. 435A was redefined to include a broader category of seats excluding those for aircraft and motor vehicles.
Q5: 🚘 What is added in Schedule IV (14%) under this notification?
Answer: S. No. 210A now includes "Seats of a kind used for motor vehicles" under code 9401 20 00. These seats will now attract a GST rate of 14%.
Q6: 📅 From when is Notification No. 05/2024-UT Tax (Rate) effective?
Answer: The changes brought by this notification come into force from 10th October 2024.
Q7: 🧮 Where can I find GST compliance services for updated rates?
Q8: 🏢 How will this impact businesses involved in manufacturing of affected items?
Answer: Manufacturers of extruded food products and automotive seats must update their invoicing, ERP tax configurations, and GST return data to reflect these new rates. For automated GST Return Filing, refer: 🔗 https://finodha.in/gst-return-filing/
Q9: 🧑⚖️ What are the benefits of reclassifying GST items in the UTGST rate notifications?
Answer: This ensures clarity, prevents classification disputes, and aligns GST structure with evolving market and healthcare needs. It’s essential for businesses to regularly review such updates.
Q10: 🧾 Where can I read the full text of Notification 05/2024?
Answer: The full text is available on the CBIC portal and in the Gazette of India. For simplified interpretation and expert help, visit: 🔗 https://www.Finodha.in
[F. No. CBIC-20006/21/2024-GST] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
New Delhi, dated the 10th July, 2024
Notification No. 01/2024 - Union Territory Tax: Seeks to amend Notification No. 12/2018 - Union Territory Tax, dated 28.09.2018.
GST [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R.…(E).—In exercise of the powers conferred by sub-section (1) of section 22 read with section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of the 2017) and sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 12/2018-Union Territory Tax, dated the 28th September, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 940(E), dated the 28th September, 2018, namely:-
In the said notification, for the words “half per cent.”, the figure and word “0.25 per cent.” shall be substituted.
2. This notification shall come into force from the date of its publication in official gazette.
(Raghavendra Pal Singh) Director
Note: - The principal Notification No. 12/2018-Union Territory Tax, dated the 28th September, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 940(E), dated the 28th September, 2018.
Q1: 🧐 What does Notification No. 01/2024 - Union Territory Tax specify?
Answer: This notification amends Notification No. 12/2018 by reducing the UTGST rate from 0.5% to 0.25%, effective from the date of its publication in the Gazette.
Q2: 📅 When does this amendment take effect?
Answer: It is effective from the date of its publication in the official Gazette, i.e., 10th July 2024.
Q3: 🔍 What was the original rate under Notification 12/2018-Union Territory Tax?
Answer: The original rate was “half per cent.” or 0.5% as per the 2018 notification.
Q4: 📉 What is the new revised rate under Notification 01/2024?
Answer: The new rate is “0.25 per cent.” for UTGST under this notification.
Q5: 🏛️ Under which sections of the GST Act is this amendment issued?
Answer: It is issued under sub-section (1) of Section 22 read with Section 21 of the Union Territory GST Act, 2017 and Section 52(1) of the CGST Act, 2017.
Q6: 📖 Why was there a need to reduce the UTGST rate?
Answer: The rate adjustment likely reflects the government’s strategy to rationalize the tax structure and align it with current economic policies and Council recommendations.
Q7: 💼 Who is impacted by this rate revision?
Answer: Businesses registered under UTGST across India (excluding states) that were paying 0.5% UTGST will now remit 0.25%.
Q8: 🧾 Does this change affect GST returns or compliance obligations?
Answer: Yes, businesses must ensure accurate reporting under the new 0.25% rate in all upcoming GST returns. Tools for easy GST Return Filing are available at: https://finodha.in/gst-return-filing/
Q9: 📈 How can businesses ensure compliance with this notification?
Answer: Businesses can consult GST professionals or use GST Compliance Services at https://finodha.in/gst-compliance/ to update billing and filing processes.
Q10: 🧮 How can I calculate the updated UTGST on invoices?
Answer: If your turnover includes Union Territory transactions, calculate UTGST at 0.25% of the taxable amount instead of 0.5%. You may use Finodha’s GST Calculator or consult professionals for help.
💼 Related Support from Finodha
Need help adjusting your GST invoicing and returns?
Notification No. 01/2024 - Union Territory Tax marks a significant revision in the UTGST rate, reducing it from 0.5% to 0.25%. This move, effective from 10th July 2024, aligns with recommendations of the GST Council and reflects a pro-business step to ease tax compliance in Union Territories.
✅ Final Thoughts
Stay updated with Finodha's tailored GST compliance services and protect your business from legal errors and delays. Whether it’s GST registration, ITR filing, or business setup – Finodha has your back!
GST [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
GSR (E).-In exercise of the powers conferred by sub-section (3) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2017-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. 685(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, after serial number 6AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: -
(1)
(2)
(3)
(4)
“6AB
Service by way of renting of any property other than residential dwelling.
Any unregistered person
Any registered person.”
This notification shall come into force with effect from the 10th October, 2024.
(Dilmil Singh Soach) Under Secretary to the Government of India
Note: -The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 14/2023 -Integrated Tax (Rate), dated the 19th October, 2023 published in the official gazette vide number G.S.R. 766(E), dated the 19th October, 2023.
Q1: What is Notification No. 09/2024 - Integrated Tax (Rate) about?
Answer: Notification No. 09/2024-Integrated Tax (Rate) dated 8th October 2024 amends Notification No. 10/2017-Integrated Tax (Rate). It introduces a new entry (6AB) in the reverse charge mechanism (RCM) table. This entry makes the registered recipient liable to pay IGST on services received by way of renting of any property (excluding residential dwellings) from any unregistered person, with effect from 10th October 2024.
Q2: From which date is this notification effective?
Answer: 🗓️ The amendment comes into force from 10th October 2024.
Q3: Does this affect residential property rentals too?
Answer: 🚫 No, this notification specifically excludes residential dwellings. It applies only to rentals of commercial or other types of non-residential properties.
Q4: Who is liable to pay IGST under this amendment?
Answer: The liability to pay Integrated GST (IGST) under reverse charge shifts to the registered recipient (business or professional entity) when renting non-residential property from an unregistered person.
Q5: How should businesses handle this update for compliance?
Answer: ✅ Businesses should ensure: Proper vendor classification (registered/unregistered) Self-invoicing under RCM provisions Timely reporting in GSTR-3B and GSTR-1 Need professional assistance? Visit our GST Compliance Service page: GST Compliance by Finodha
Q6: What is the legal backing for this amendment?
Answer: This change is made under Section 5(3) of the Integrated Goods and Services Tax Act, 2017, empowering the government to notify services taxable under reverse charge.
Q7: How can I get GST-registered to stay compliant?
Answer: If you are receiving such services and are not registered, it’s time to get registered to avoid penalties. 👉 Register Your GST Online with Finodha
Q8: Can I avail Input Tax Credit (ITC) on this reverse charge payment?
Answer: Yes ✅, the recipient can avail ITC on the tax paid under RCM, provided the conditions laid out under the CGST Act and rules are fulfilled.
Q9: Where can I file my GST returns reflecting these changes?
Answer: You can file your GST returns seamlessly with Finodha's expert support: 📌 File Your GST Returns Now
💬 Have more questions? Ask our experts at www.Finodha.in — your trusted GST partner for compliance, advisory, registration, and more.
[F. No. 190354/149/2024-TO (TRU-II)-Part-I CBEC] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 22nd October, 2024
Corrigendum: To read "any immovable property" for "any property", as mentioned in Notification No. 09/2024 - IT(R)
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GSR......(E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.09/2024- Integrated Tax (Rate), dated the 8th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 625(E), dated the 8th October, 2024, at page number 26, against serial number 5AB, in the table, in column (2) in the line 19, for “any property” read “any immovable property”.
(Dilmil Singh Soach) Under Secretary to the Government of India
Q1: What is Corrigendum Notification No. 09/2024-IT(R) all about?
Answer: The Corrigendum dated 22nd October 2024 issued by the Ministry of Finance amends Notification No. 09/2024 - Integrated Tax (Rate). It clarifies that the phrase “any property” under serial number 5AB should be correctly read as “any immovable property” in the context of GST applicability. This correction ensures legal precision and alignment with the intent of the original notification. 🌐 Explore GST expert help: www.Finodha.in
Q2: Why was this corrigendum issued?
Answer: The original wording “any property” was too broad and could include both movable and immovable assets. Since the tax provisions under 5AB were intended to cover only immovable properties, the corrigendum replaces “any property” with “any immovable property” to avoid misinterpretation and ensure uniform tax compliance.
Q3: What does “immovable property” mean under GST?
Answer: Under GST and legal interpretation, “immovable property” refers to assets that cannot be moved like land, buildings, and attached structures. Movable items such as furniture, machinery, etc., are excluded. This clarification is crucial for the correct classification and application of Integrated Tax (Rate). 🔎 Need property-related GST consultation? Visit: GST Compliance
Q4: Does this correction impact GST liability?
Answer: Yes ✅. The correction narrows the scope to only immovable properties. Businesses dealing in movable assets previously assumed to fall under this rate entry may no longer be affected. Hence, it could alter the taxability of certain transactions retrospectively or prospectively based on interpretation. 📝 For expert GST return advice: GST Return Filing
Q5: Who issued the corrigendum and when?
Answer: It was issued by the Department of Revenue, Ministry of Finance, Government of India, and published in the Gazette of India on 22nd October 2024. The issuing officer was Dilmil Singh Soach, Under Secretary to the Government.
Q6: What should businesses do now after this corrigendum?
Answer: ✅ Re-examine all transactions involving the term “property” under the relevant notification. ✅ Ensure only “immovable properties” are taxed under serial 5AB. ✅ Seek GST audit support or tax professional guidance for compliance. 🛠️ Setup business correctly with: Business Setup Services
Q7: How can I verify whether my transaction involves “immovable property”?
Answer: You should assess whether the asset is permanently attached to land or cannot be moved without damaging its structure. You can also consult legal experts or GST professionals for classification clarity. 🔐 Also check: Digital Signature Certificate (DSC) for document verification.
Q8: Will this corrigendum impact past tax filings?
Answer: If any taxpayer has incorrectly paid tax under “any property” instead of “immovable property,” they may need to consult with GST professionals for potential rectifications or refund applications, depending on facts and legal precedence. 📥 Reach GST specialists here: GST Experts at Finodha
🧠 Summary
The Corrigendum to Notification No. 09/2024 - Integrated Tax (Rate) clarifies that tax under Entry 5AB applies specifically to "immovable property." This correction ensures legal alignment and avoids confusion in GST application.
🎯 Conclusion
This corrigendum might seem minor but has a significant impact on GST applicability. Businesses must review transactions accordingly and consult professionals to avoid compliance issues. Whether you're filing returns or setting up a business, Finodha is your trusted partner.
GST [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R......(E).-In exercise of the powers conferred by sub-sections (3) and (4) of section 5, subsection (1) of section 6 and clause (xxv) of section 20 of the IGST Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the CGST Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in 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:-
In the said notification, in the Table, -
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, from a related person or from any of its other establishments outside India, when made without consideration. Explanation: Foreign company shall have the same meaning as assigned to it in sub-section (42) of section 2 of Companies Act, 2013 (18 of 2013).
Nil
Provided that GST at applicable rates is paid by the establishment of the foreign airline company in India on transport of goods and passengers as may be applicable. Provided that Ministry of Civil Aviation certifies that the establishment of the foreign company in India is that of an airline company which has been designated by the foreign government under the applicable
bilateral air services agreement with India. Provided further that, Ministry of Civil Aviation certifies that on a reciprocal basis, designated Indian airlines are not subject to levy of similar taxes by whatever name called for the same services appearing under the entry, by the Government of the country designating the foreign airline company.”
after serial number 26 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
“26A
Heading 9969 or Heading 9986
Supply of services by way of providing metering equipment on rent, testing for meters/ transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers.
Nil
Nil”
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 Government Entity; ora research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-sectionof section 35 of the Income Tax
Nil
Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the
Act, 1961.
Income Tax Act, 1961 is so notified at the time of supply of the research and development service.”
after serial number 69 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
69A
Heading 9992
Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity.
Nil
Nil”
for serial number 72 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall be substituted, namely: -
(1)
(2)
(3)
(4)
(5)
“72
Heading 9983 or Heading 9991 or Heading 9992
Any services provided by – the National Skill Development Corporation set up by the Government of India;the National Council for Vocational Education and Training;an Awarding Body recognized by the National Council for Vocational Education and Training;an Assessment Agency recognized by the National Council for Vocational Education and Training;a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, in relation to- the National Skill Development Programme or any other scheme implemented by the National Skill
Nil
Nil”
Development Corporation; or a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; orany 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.
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.
in paragraph 2 of the said notification,
in item (h), -
in sub-item (i), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.
in sub-item (ii), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.
This notification shall come into force with effect from the 10th day of October, 2024.
(Dilmil Singh Soach) Under Secretary to the Government of India
Note: The principal notification no. 9/2017 -Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28th June, 2017 and last amended vide notification no. 04/2024 -Integrated Tax (Rate), dated the 12th July, 2024 published in the official gazette vide number G.S.R. 389(E), dated the 12th July, 2024.
Q1: What is Notification No. 08/2024 – Integrated Tax (Rate)?
Answer: Notification No. 08/2024–Integrated Tax (Rate) amends Notification No. 09/2017-IGST to include new GST-exempt services like: Import of services by foreign airline branches in India Incidental services in electricity distribution Research and development grants Affiliation services by educational boards Skill development training services under NSDC 👉 For smooth GST Registration, visit: Register Your GST with
Q2: What GST changes are introduced for foreign airline companies?
Answer: Foreign airline branches in India can now import services from related foreign entities without paying GST, provided: ✅ Ministry of Civil Aviation certifies the airline’s eligibility ✅ There is reciprocity from the foreign country ✅ The airline pays GST on transport of goods & passengers ✈️ This helps align international air services with bilateral treaties.
Q3: Are electricity distribution services GST-exempt under this notification?
Answer: Yes, services like renting metering equipment, shifting connections, testing transformers, and issuing duplicate bills are exempt from GST if provided by electricity transmission or distribution utilities. ⚡ Want to ensure your utility business stays GST-compliant? Check Finodha’s GST Compliance Services
Q4: What R&D services are exempted from IGST under this notification?
Answer: Research & Development services funded by: 🔬 Government Entities 🏫 Notified universities or institutions under Section 35 of the Income Tax Act are exempted, provided the institution is notified at the time of supply. 💡 Eligible entities should maintain updated documentation to avail exemptions.
Q5: Are educational board services now exempt from GST?
Answer: Yes ✅. Services by educational boards or councils providing affiliation to government or local authority-owned schools are now GST-free under Heading 9992. 📚 This supports affordable education services across government institutions.
Q6: How does this notification affect skill development services?
Answer: Services related to skill training provided by: National Skill Development Corporation (NSDC) NCVET, Awarding/Assessment Bodies Accredited training providers are exempt from GST if aligned with National Skill Qualification Framework. 🎯 Interested in launching a skill training startup? Setup a Business with Finodha
Q7: When will the provisions of Notification No. 08/2024-IGST come into effect?
Answer: These amendments come into force from 📅 10th October 2024.
Q8: What’s the benefit for businesses under this notification?
Answer: ✅ Reduces operational GST burden ✅ Supports international airline operations ✅ Promotes electricity infrastructure ✅ Encourages educational growth ✅ Boosts skilling and employability initiatives 🌟 Get GST advice from professionals: Talk to GST Experts at Finodha
Q9: Where can I view the official Notification No. 08/2024-IGST?
Answer: You can view the Gazette notification as published by the Ministry of Finance. It outlines changes under Table entries 10L, 26A, 46A, 69A, and 72, and includes substitution of related definitions. 📑 Ensure you check your eligibility for exemptions before applying.
Q10: How does this impact the previous notification 09/2017-IGST?
Answer: Notification No. 08/2024-IGST updates the entries in Notification No. 09/2017 by: 📌 Adding new exempt service categories 📌 Modifying references for training/education-related authorities 📌 Clarifying applicability for aviation and electricity sectors
Notification No. 08/2024-IGST brings strategic tax reliefs to empower sectors such as aviation, electricity distribution, education, R&D, and skill development. Businesses and government institutions should examine eligibility to claim exemptions efficiently.
✅ For personalized assistance in navigating GST updates, registration, or return filing, get support from GST Professionals at Finodha.
