GST exemption: PDS commission services reclassified and admission to protected monuments made exempt effective mid-November. The notification substitutes the entry for serial number 11A to classify Fair Price Shop services supplying essential commodities under PDS for consideration by way of commission or margin, omits serial number 11B, and inserts serial number 79A under Heading 9996 to exempt admission services to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts, with 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.
GST exemption: PDS commission services reclassified and admission to protected monuments made exempt effective mid-November.
The notification substitutes the entry for serial number 11A to classify Fair Price Shop services supplying essential commodities under PDS for consideration by way of commission or margin, omits serial number 11B, and inserts serial number 79A under Heading 9996 to exempt admission services to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts, with effect from 15th November, 2017.
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