GST exemption for admission to protected monuments grants nil-rated treatment to entry services under the state GST schedule. The notification substitutes the Fair Price Shop service description at serial 11A, omits serial 11B, and inserts serial 79A (Heading 9996) to specify that services by way of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or any State Act shall be Nil rated, with the amendment taking effect from the operative date stated in the notification.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for admission to protected monuments grants nil-rated treatment to entry services under the state GST schedule.
The notification substitutes the Fair Price Shop service description at serial 11A, omits serial 11B, and inserts serial 79A (Heading 9996) to specify that services by way of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or any State Act shall be Nil rated, with the amendment taking effect from the operative date stated in the notification.
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