The CBIC vide Notification No. 06/2025-Central Tax (Rate) dated January 16, 2025 has introduced amendments to base Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 (“the Services Rate Exemption Notification”).
The Key Changes made in the Entries as specified under Services Rate Exemption Notification are as follows:
- Against serial number 25A, i.e. 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 in column (3); for the words “transmission and distribution” wherever occurring, the words “transmission or distribution” shall be substituted.
- against serial number 69, in the entry in column (3), after item (e), the following item shall be inserted, namely:-
“(f) a training partner approved by the National Skill Development Corporation,”
The said insertion exempts the services provided by a training partner approved by the National Skill Development Corporation in relation to-
(i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or
(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
(iii) 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.
The Key changes made in Para No. 2 (Definitions) of the Services Rate Exemption Notification are as follows:
- item (w) i.e. “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit; shall be omitted with effect from the 1st day of April, 2025
- after item (zj), the following item shall be inserted, namely: –
“(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).”.
Similar notifications have been passed under the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) and the Union Territory Goods and Services Tax Act, 2017 (“the UTGST Act”).
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/01/CBIC-N.No_.-06_2025-CUI-Rate.pdf
