Exemption for admission to protected monuments clarified as Nil-rate service under GST, with related Public Distribution System service adjustments. Amendment revises the exemption table: substitutes the Fair Price Shop service description to cover sales under the Public Distribution System for commission or margin; omits the prior serial 11B; and inserts serial 79A under Heading 9996 to exempt services of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act and corresponding State Acts, showing a Nil rate.
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Provisions expressly mentioned in the judgment/order text.
Exemption for admission to protected monuments clarified as Nil-rate service under GST, with related Public Distribution System service adjustments.
Amendment revises the exemption table: substitutes the Fair Price Shop service description to cover sales under the Public Distribution System for commission or margin; omits the prior serial 11B; and inserts serial 79A under Heading 9996 to exempt services of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act and corresponding State Acts, showing a Nil rate.
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