Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B. - 49/2017 - Integrated GST (IGST) Rate
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Exemption for admission to protected monuments extends nil IGST treatment and consolidates PDS-related service entries. Substitutes serial number 12A to cover services by Fair Price Shops selling PDS items to governments for commission or margin; omits serial number 12B; and inserts serial number 82A granting nil IGST treatment for services of admission to a protected monument declared under relevant ancient monuments or State laws.
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Provisions expressly mentioned in the judgment/order text.
Exemption for admission to protected monuments extends nil IGST treatment and consolidates PDS-related service entries.
Substitutes serial number 12A to cover services by Fair Price Shops selling PDS items to governments for commission or margin; omits serial number 12B; and inserts serial number 82A granting nil IGST treatment for services of admission to a protected monument declared under relevant ancient monuments or State laws.
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