Tax exemption for admission services to protected monuments under specified Acts, inserted into the State GST notification. The notification replaces serial 11A to define services by fair price shops supplying food grains, kerosene, sugar, edible oil etc. under the Public Distribution System where payment is by commission or margin, omits serial 11B, and inserts serial 79A (Heading 9996) exempting services by way of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act or State Acts with Nil tax; the amendments take effect from 15th November, 2017.
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.
Tax exemption for admission services to protected monuments under specified Acts, inserted into the State GST notification.
The notification replaces serial 11A to define services by fair price shops supplying food grains, kerosene, sugar, edible oil etc. under the Public Distribution System where payment is by commission or margin, omits serial 11B, and inserts serial 79A (Heading 9996) exempting services by way of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act or State Acts with Nil tax; the amendments take effect from 15th November, 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.