Seeks to amend notification No. 12/2017-FD 48 CSL 2017/CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B. - 47/2017 - Karnataka SGST
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Exemption for admission to protected monuments expanded and fair price shop services clarified under Karnataka GST amendment. Amends Karnataka GST Notification No. 12/2017 by substituting the serial number 11A entry to define services by Fair Price Shops under the Public Distribution System as services for commission or margin, omits serial number 11B to consolidate the schedule, and inserts a new Nil-rated entry granting exemption for services by way of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act or equivalent State Acts.
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.
Exemption for admission to protected monuments expanded and fair price shop services clarified under Karnataka GST amendment.
Amends Karnataka GST Notification No. 12/2017 by substituting the serial number 11A entry to define services by Fair Price Shops under the Public Distribution System as services for commission or margin, omits serial number 11B to consolidate the schedule, and inserts a new Nil-rated entry granting exemption for services by way of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act or equivalent State Acts.
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