For exemption under Entry 44A of Notification No. 12/2017-CT(R) for research and development services against grants, a certificate from the head of the institution that the activity is research and development and not consultancy may suffice. Import of services by an Indian establishment of a foreign shipping company from a related person or its establishment outside India without consideration is exempt from 01.11.2026, and payment of GST for the period 01.07.2017 to 31.10.2026 is regularised on ‘as is where is’ basis.

Statutory and ancillary charges such as registration, road tax, insurance and FASTag recovered by a lessor in addition to lease rent form part of the value of the motor vehicle leasing service. TRAI is not ‘Government’ under section 2(53). Notional interest recorded by banks under the Fund Transfer Pricing mechanism is covered by the definition of ‘interest’ for exemption. Lending services provided by an NBFC to a bank under a co-lending arrangement are taxable, at the value specified in their agreement.