Amendments in the Government notification No. 38/1/2017-Fin(R&C)(12/2017-Rate), dated the 30th June, 2017. - 38/1/2017-Fin(R&C)(02/2018-Rate) - Goa SGST
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GST exemption scope expanded for public-purpose composite supplies and specified services, altering thresholds and introducing IFSC intermediary relief. The notification amends Goa GST exemptions: it adds 'Government Entity,' creates a nil-rated entry for composite supplies to governments relating to Panchayat or Municipality functions where goods are 25% of value, extends one-year benefit to three years, inserts temporary nil-rating for international goods transport by aircraft or vessel until 30 September 2018, expands exemptions for student transport, warehouse fumigation, RTI information services, Coast Guard group life insurance, raises specified monetary thresholds, nil-rates reinsurance and IFSC intermediary services to foreign customers, and amends educational service exemptions including entrance fees and online journals.
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 scope expanded for public-purpose composite supplies and specified services, altering thresholds and introducing IFSC intermediary relief.
The notification amends Goa GST exemptions: it adds "Government Entity," creates a nil-rated entry for composite supplies to governments relating to Panchayat or Municipality functions where goods are 25% of value, extends one-year benefit to three years, inserts temporary nil-rating for international goods transport by aircraft or vessel until 30 September 2018, expands exemptions for student transport, warehouse fumigation, RTI information services, Coast Guard group life insurance, raises specified monetary thresholds, nil-rates reinsurance and IFSC intermediary services to foreign customers, and amends educational service exemptions including entrance fees and online journals.
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