GST exemption for protected monument admissions now specified as nil-rated, clarifying tax treatment under amended notification. The notification substitutes the entry for Fair Price Shop services to state that services to government by sale of PDS items where consideration is commission or margins are covered, deletes the prior related entry 11B, and inserts Heading 9996 to make services by way of admission to a protected monument nil-rated under the notification.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for protected monument admissions now specified as nil-rated, clarifying tax treatment under amended notification.
The notification substitutes the entry for Fair Price Shop services to state that services to government by sale of PDS items where consideration is commission or margins are covered, deletes the prior related entry 11B, and inserts Heading 9996 to make services by way of admission to a protected monument nil-rated under the notification.
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