Admission to protected monuments exemption added to Tripura SGST rate schedule, removing tax on such admission services. The notification amends the Tripura SGST rate Table by substituting entry 11A to specify services by Fair Price Shops selling PDS items to government entities for commission or margin; omitting entry 11B; and inserting entry 79A (Heading 9996) to make services of admission to a protected monument, as declared under the Ancient Monuments and Archaeological Sites and Remains Act or applicable State Acts, nil-rated under the State GST schedule. The amendment is made under section 11(1) of the Tripura State GST Act and includes its commencement date.
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Provisions expressly mentioned in the judgment/order text.
Admission to protected monuments exemption added to Tripura SGST rate schedule, removing tax on such admission services.
The notification amends the Tripura SGST rate Table by substituting entry 11A to specify services by Fair Price Shops selling PDS items to government entities for commission or margin; omitting entry 11B; and inserting entry 79A (Heading 9996) to make services of admission to a protected monument, as declared under the Ancient Monuments and Archaeological Sites and Remains Act or applicable State Acts, nil-rated under the State GST schedule. The amendment is made under section 11(1) of the Tripura State GST Act and includes its commencement date.
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