Important Keyword: GST exemption 2024, Notification No. 08/2024-Central Tax (Rate), GST on electricity services, GST on skill development, Finodha GST expert help,
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[F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 8th October, 2024
Notification No. 08/2024 – Central Tax (Rate): Seeks to amend Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017
[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 9, sub-section (1) of section 11, 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 amendment further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), number 12/2017-Central 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. 691(E), dated the 28th June, 2017, namely:—
- (i) In the said notification, in the Table, –
- after serial number 25 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) |
| “25A | 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 44 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) |
| “44A | 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-section | 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 |
| (1) of section 35 of the Income Tax Act, 1961. | Income Tax Act, 1961 is so notified at the time of supply of the research and development service.” |
- after serial number 66 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) |
| “66A | 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 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall be substituted, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “69 | 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 Development Corporation; or | Nil | Nil” |
| 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 71, 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 number 12/2017 – Central 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. 691 (E), dated the 28th June, 2017 and was last amended vide notification number 04/2024-Central Tax (Rate), dated 12th July, 2024, published in the Gazette of India vide number G.S.R. 388(E), dated the 12th July, 2024.
📚 Frequently Asked Questions (FAQs): Notification No. 08/2024 – Central Tax (Rate)
Q1: 💡 What is Notification No. 08/2024 – Central Tax (Rate) all about?
Answer:
Notification No. 08/2024 – Central Tax (Rate), issued on 8th October 2024, amends the earlier Notification No. 12/2017 – Central Tax (Rate). It introduces new GST exemptions on select services, including those related to electricity metering, R&D funded by government bodies, affiliation services to schools, and National Skill Development programs.
Q2: ⚡ What new electricity-related services are exempt under this notification?
Answer:
As per Entry 25A, services provided by transmission/distribution utilities—such as renting metering equipment, releasing connections, or issuing duplicate bills—are now exempt from GST. This update is essential for DISCOMs and power consumers.
Q3: 🧪 What are the GST implications for R&D services under Entry 44A?
Answer:
Entry 44A introduces GST exemption on research and development services received in the form of grants by:
Government Entities,
Recognized universities or institutions under Section 35(1)(ii)/(iii) of the Income Tax Act, 1961.
The exemption applies only if the institution is notified at the time of supply
Q4: 🎓 Are affiliation services to schools GST-exempt now?
Answer:
Yes! Entry 66A exempts affiliation services provided by education boards to schools owned or controlled by the Government, Union Territory, or local authority. This move reduces the tax burden on public educational institutions.
Q5: 🛠️ What changes have been made to Entry 69 regarding skill development?
Answer:
Entry 69 has been substituted to exempt services provided by:
National Skill Development Corporation,
NCVET (National Council for Vocational Education and Training),
Accredited training and awarding bodies,
for programs under NSQF or Skill India schemes.
Q6: 🏫 Has the terminology for NCVT been updated?
Answer:
Yes. Wherever “National Council for Vocational Training” appeared, it has now been replaced with “National Council for Vocational Education and Training” to align with the current regulatory framework.
Q7: 📆 When do the amendments under Notification 08/2024 come into effect?
Answer:
These amendments take effect from 10th October 2024. Stakeholders should update their tax treatment of applicable services accordingly.
Q8: 👨🏫 Who benefits the most from this Notification?
Answer:
The following sectors benefit:
Electricity utilities,
Educational Boards and affiliated public schools,
Government-funded R&D institutions,
Skill development organizations working under the NSDC or NCVET framework.
Q9: 🧾 Do these exemptions require any documentation or conditions?
Answer:
Yes. Institutions providing R&D services must be notified under Section 35(1) of the Income Tax Act at the time of service supply. For skill-related exemptions, entities must be recognized by NCVET.
Q10: 🧠 Where can I get expert help to align my business with these GST changes?
Answer:
You can consult with GST professionals at www.Finodha.in for personalized guidance. Finodha also assists in:
GST Registration: https://finodha.in/online-gst-registration/
GST Return Filing: https://finodha.in/gst-return-filing/
Business Setup: https://finodha.in/setup-business/
Compliance & MSME Registration: https://finodha.in/online-udyam-udyog-aadhar-msme-registration/
🔚 Conclusion
Notification No. 08/2024 – Central Tax (Rate) brings focused exemptions that align with national goals in energy, education, and skill development. Businesses and institutions must review their service offerings and documentation to avail these benefits.
Download PDF: Notification No. 08/2024 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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