Tax exemption for admission to protected monuments under heritage protection laws introduced, and certain distributor services reclassified. The notification amends the State Tax (Rate) schedule by substituting the entry for services by fair price shops supplying PDS items to government entities as services remunerated by commission or margin, omitting the prior serial 11B entry, and inserting serial 79A to grant a nil rate for services of admission to protected monuments declared 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.
Tax exemption for admission to protected monuments under heritage protection laws introduced, and certain distributor services reclassified.
The notification amends the State Tax (Rate) schedule by substituting the entry for services by fair price shops supplying PDS items to government entities as services remunerated by commission or margin, omitting the prior serial 11B entry, and inserting serial 79A to grant a nil rate for services of admission to protected monuments declared 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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