Taxability of Services Provided by Industrial Training Institutes (ITI).

Clarified in the context of notification No. 12/2017-CT (Rate), dated 28.06.2017. 

Issued under 11(3) to add an explanation in the notification

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs) (with reference to notification No. 12/2017-Central Tax (Rate), dated 28.06.2017)

Issued under 11(3) to add an explanation in the notification

GST Applicability On Seed Certification Tags. 

Issued under 11(3) to add an explanation in the notification

GST Exemption on the Upfront amount payable in installments for long term lease of plots, under notification No. 12/2017-Central Tax (Rate), Sr. No. 41, dated 28.06.2017.

Clarification on Applicability of GST Exemption to the DG, Shipping Approved Maritime Courses Conducted by Maritime Training Institute of India-Reg 

Clarification regarding applicability of GST on supply of food in Anganwadis and Schools-Reg.

Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)-Reg.  (Entry 23A of notification No. 12/2017-Central Tax (Rate)).

Clarification regarding applicability of GST on supply of various services by Central and State Board (such as National Board of Examination)-Reg. (Entry 66 of notification No. 12/2017-Central Tax (Rate)).

Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to Construction such as of a a ropeway on turnkey basis-Reg (Relating to Entry No. 3(vi) of notification No. 11/2017-Central Tax (Rate), dated 28.06.2017). 

GST on Milling of wheat into flour or paddy into rice for distribution by State Governments under PDS-Reg.  (Relating to Entry No. 3A of notification No. 12/2017-Central Tax (Rate), dated 28.06.2017).

GST on Service supplied by State Government to their undertaking or PSUs by way of Guaranteeing loans taken by them-Reg. (Relating to Entry No. 34A of notification No. 12/2017-Central Tax (Rate), dated 28.06.2017).

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45^th Meeting held on 17^th September, 2021 at Lucknow. 

Clarifications regarding applicable GST Rates and Exemptions on Certain Services.