Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B. - 47/2017 - Central GST (CGST) Rate

Exemption for admission to protected monument creates nil GST on such admissions under amended rate notification.

The notification amends No.12/2017 by substituting serial number 11A to cover services by Fair Price Shops supplying subsidised commodities under the Public Distribution System for commission or margin, omitting serial number 11B, and inserting serial number 79A to exempt services by way of admission to a protected monument under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (and corresponding State Acts) at a nil rate, effective 15th November, 2017.