Admission to protected monuments exempted: entry services to monuments declared under heritage laws receive nil tax treatment. The State Tax (Rate) schedule is amended to insert a new heading treating services by way of admission to a protected monument, as declared under the Ancient Monuments and Archaeological Sites and Remains Act or relevant State Acts, as nil-rated; concurrently the description for Fair Price Shop services under the Public Distribution System is substituted and serial 11B is omitted.
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.
Admission to protected monuments exempted: entry services to monuments declared under heritage laws receive nil tax treatment.
The State Tax (Rate) schedule is amended to insert a new heading treating services by way of admission to a protected monument, as declared under the Ancient Monuments and Archaeological Sites and Remains Act or relevant State Acts, as nil-rated; concurrently the description for Fair Price Shop services under the Public Distribution System is substituted and serial 11B is omitted.
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