GST exemption: admission to protected monuments declared under ancient monuments laws now nil-rated under Uttar Pradesh notification. The Uttar Pradesh GST notification amends its table of services by substituting the service description for Fair Price Shops to cover sale of PDS items where consideration is commission or margin, omitting the prior serial entry 11B, and inserting a new entry classifying services of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or State Acts under Heading 9996 as nil-rated.
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Provisions expressly mentioned in the judgment/order text.
GST exemption: admission to protected monuments declared under ancient monuments laws now nil-rated under Uttar Pradesh notification.
The Uttar Pradesh GST notification amends its table of services by substituting the service description for Fair Price Shops to cover sale of PDS items where consideration is commission or margin, omitting the prior serial entry 11B, and inserting a new entry classifying services of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or State Acts under Heading 9996 as nil-rated.
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