Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B - 47/2017- State Tax (Rate) - Delhi SGST
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GST exemption for admission to protected monuments expanded; entry consolidation and fair price shop exemption clarified. The notification amends the State Tax (Rate) schedule by substituting serial 11A to cover services by Fair Price Shops selling specified commodities under the Public Distribution System for commission or margin, omits serial 11B, and inserts serial 79A to treat services of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts as Nil rated for State GST, effective 15th November 2017.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for admission to protected monuments expanded; entry consolidation and fair price shop exemption clarified.
The notification amends the State Tax (Rate) schedule by substituting serial 11A to cover services by Fair Price Shops selling specified commodities under the Public Distribution System for commission or margin, omits serial 11B, and inserts serial 79A to treat services of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts as Nil rated for State GST, effective 15th November 2017.
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