The Ministry of Finance, on the recommendation of the 54th GST Council Meeting has notified a few goods/services on which 0% GST will be applicable from 10 October, 2024.
Table of Contents
Here is the list of services/goods on which no GST is applicable:
0% GST On Supply of services incidental to distribution of electricity
The government has notified that no GST shall be payable on the 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.
0% GST On Research And Development Services
The government has notified that no GST shall be payable on Research and development services against consideration received in the form of grants supplied by a a Government Entity or research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961.
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 Income Tax Act, 1961 is so notified at the time of supply of the research and development service.”
0% GST On Affiliation Services
The government has notified that no GST shall be payable on 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.
0% GST On National Skill Development Programme
The government has notified that no GST shall be payable on 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.
No GST shall be payable on service in relation to the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or any 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.
Which are 4 GOODS/SERVICES HAVING 0% GST?
0% GST On Supply of services incidental to distribution of electricity, Research And Development Services, Affiliation Services, National Skill Development Programme.
Notification Details
Notification No. 08/2024
Date: 08/10/2024
