The Ministry of Finance (MoF) on January 16, 2025, amended an older notification No. 12/2017-Central Tax (Rate) dated June 28, 2017, related to exemptions on the supply of services.
The following has been stated: -
•In the notification, in the table, -
(A)against serial number 25A, in column (3), for the words “transmission and distribution” wherever occurring, the words “transmission or distribution” shall be substituted.
(B)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.
URL:https://taxinformation.cbic.gov.in/view-pdf/1000996/ENG/Notifications
The detailed notification is given in the document below.
[Notification No. 06/2025- Central Tax (Rate)]