Seek to amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28thJune, 2017. - 02/2018 - Central GST (CGST) Rate

GST exemption for composite supplies with limited goods content protects specified government function services from tax.

Amendments expand nil rated and exempt entries under the Central GST rate notification by inserting a nil rated composite supply entry where the goods component is not more than twenty five percent for supplies to government recipients relating to Panchayat or Municipality functions; add nil ratings for specified international transportation of goods and certain group insurance and reinsurance services; introduce nil rating for intermediaries in IFSC providing international financial services in non INR currencies to customers outside India; and add fumigation, RTI information services and refine educational and event admission treatments.