Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt-I-50 dated 29.06.2017 relating to exemption of intra-state supplies of services. - F.12(56)FD/Tax/2017-Pt.-III-138 - Rajasthan SGST
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GST exemption revisions: fair price shop PDS services redefined and protected monument admission made nil rated under Heading 9996. The notification amends the GST exemption table by substituting the service description for Fair Price Shops to cover PDS sales for commission or margin, deleting the existing serial 11B, and inserting a new nil rated entry under Heading 9996 for admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts, effective 15 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 revisions: fair price shop PDS services redefined and protected monument admission made nil rated under Heading 9996.
The notification amends the GST exemption table by substituting the service description for Fair Price Shops to cover PDS sales for commission or margin, deleting the existing serial 11B, and inserting a new nil rated entry under Heading 9996 for admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts, effective 15 November 2017.
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