Seeks to amend notification No. 12/2017-UTT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B - 47/2017 - Union Territory GST (UTGST) Rate
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Exemption for admission to protected monuments extended; admission services treated as nil-rated under Union Territory GST. The notification amends the Union Territory GST rate schedule by substituting the entry for Fair Price Shops at serial number 11A, omitting serial number 11B, and inserting serial number 79A to exempt by nil rate services by way of admission to a protected monument under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts; the amendments are effective from 15th November, 2017.
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Provisions expressly mentioned in the judgment/order text.
Exemption for admission to protected monuments extended; admission services treated as nil-rated under Union Territory GST.
The notification amends the Union Territory GST rate schedule by substituting the entry for Fair Price Shops at serial number 11A, omitting serial number 11B, and inserting serial number 79A to exempt by nil rate services by way of admission to a protected monument under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts; the amendments are effective from 15th November, 2017.
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