GST exemption for admission to protected monuments: services listed attract nil tax, and PDS service description revised. Substitutes the entry for serial number 11A to describe services by fair price shops supplying food grains, kerosene, sugar, edible oil, etc. under the Public Distribution System against commission or margin; omits serial number 11B and its entries; and inserts serial number 79A to provide that services by way of admission to a protected monument (declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or relevant State Acts) are subject to Nil tax. The amendments take effect from 15th November, 2017.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for admission to protected monuments: services listed attract nil tax, and PDS service description revised.
Substitutes the entry for serial number 11A to describe services by fair price shops supplying food grains, kerosene, sugar, edible oil, etc. under the Public Distribution System against commission or margin; omits serial number 11B and its entries; and inserts serial number 79A to provide that services by way of admission to a protected monument (declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or relevant State Acts) are subject to Nil tax. The amendments take effect from 15th November, 2017.
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