GST exemption for admission to protected monuments and clarification of Fair Price Shop services under PDS. The Government amends the Andhra Pradesh GST notification to (i) substitute serial 11A to specify that services by Fair Price Shops to government under the Public Distribution System are services for consideration in the form of commission or margin, and (ii) insert serial 79A (Heading 9996) to record that services by way of admission to protected monuments under the Ancient Monuments Act or corresponding State Acts are assigned a Nil tax treatment.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for admission to protected monuments and clarification of Fair Price Shop services under PDS.
The Government amends the Andhra Pradesh GST notification to (i) substitute serial 11A to specify that services by Fair Price Shops to government under the Public Distribution System are services for consideration in the form of commission or margin, and (ii) insert serial 79A (Heading 9996) to record that services by way of admission to protected monuments under the Ancient Monuments Act or corresponding State Acts are assigned a Nil tax treatment.
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