Exemption for admission to protected monuments: entry services declared nil-rated under state GST. The notification amends the State Tax (Rate) schedule by revising the exempted description for services by fair price shops supplying staples under the Public Distribution System for commission or margin, omitting the prior serial 11B, and inserting Heading 9996 as serial 79A to exempt services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or corresponding State Acts, assigning a nil rate; effective from 15th November 2017.
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Provisions expressly mentioned in the judgment/order text.
Exemption for admission to protected monuments: entry services declared nil-rated under state GST.
The notification amends the State Tax (Rate) schedule by revising the exempted description for services by fair price shops supplying staples under the Public Distribution System for commission or margin, omitting the prior serial 11B, and inserting Heading 9996 as serial 79A to exempt services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or corresponding State Acts, assigning a nil rate; effective from 15th November 2017.
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