Notification seeking amendment of notification no 19873-FIN-CT1-TAX-0022-2017 dated 29.06.2017 bearing S.R.O. No. 306/2017 including exemption of services by way of admission to a protected monuments - 33031-FIN-CT1-TAX-0043/2017-S.R.O. No. 553/2017 - Orissa SGST
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GST exemption for admission to protected monuments clarified and inserted into the state notification, affecting admission services. The State GST notification amends its schedule by substituting the entry for Fair Price Shop services under the Public Distribution System to cover sales to government entities for commission or margin, omitting a prior serial entry, and inserting a new entry granting exemption for services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or equivalent state laws; the amendment is effective from the stated November 2017 date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for admission to protected monuments clarified and inserted into the state notification, affecting admission services.
The State GST notification amends its schedule by substituting the entry for Fair Price Shop services under the Public Distribution System to cover sales to government entities for commission or margin, omitting a prior serial entry, and inserting a new entry granting exemption for services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or equivalent state laws; the amendment is effective from the stated November 2017 date.
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