Notification No 06/2025-CTR
CBIC Notification No 06/2025-CTR dated 16-01-2025 based on the recommendations of the 55th GST Council Meeting has amend the Notification No 12/2024-CTR dated 28-06-2017.
The changes are as under:
- The word Transmission and distribution used in serial no 25A are replaced with word Transmission or distribution. it means the supply of service such as providing metering equipment on rent , Testing of meters , transformers or capacitors, releasing electricity connections , shifting of meters or service lines and issuing duplicate bills are services directly linked to the main activity of transmission or distribution of electricity. These services are provided by electricity transmission or distribution companies to their customers as necessary or supporting services to ensure proper delivery of electricity.
- New entry no 36B has been inserted which are as under:
Serial No | Heading | Description | Rate | Condition |
36B | Heading No 9971 or Heading 9991 | Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor vehicle Act,1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. | Nil | Nil |
3. The Government has exempted any service provide by training partner approved by National Skill Development Corporation by inserting clause (f) in Notification No 12/2017-CTR dated 28-06-2017.
4. The word Declared Tariff has omitted with effect from 01-04-2025.
5. new clause (zja) has been inserted for insurer meaning. it is like insurer has the same meaning as assigned to it in sub section 9 of section 2 of insurance Act,1938 (4 of 1938).