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GST exemption for specified government-related composite and transport services expands scope and inserts new nil-rated entries under the State notification. The notification amends SRO-GST-12 to insert and modify nil-rated entries, including adding 'or a Government Entity,' creating a nil-rated composite-supply entry (goods 25% of value) for supplies to government bodies related to Panchayat, Municipality and Municipal Corporation functions, inserting time-limited nil-rating for export transport by aircraft and vessel, nil-rating life insurance and reinsurance services for specified government schemes, nil-rating fumigation of agricultural warehouses and RTI information services, defining nil-rated IFSC intermediary services for international non-INR customers, and adjusting eligibility, thresholds and temporal limits; effective 25 January 2018.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified government-related composite and transport services expands scope and inserts new nil-rated entries under the State notification.
The notification amends SRO-GST-12 to insert and modify nil-rated entries, including adding "or a Government Entity," creating a nil-rated composite-supply entry (goods 25% of value) for supplies to government bodies related to Panchayat, Municipality and Municipal Corporation functions, inserting time-limited nil-rating for export transport by aircraft and vessel, nil-rating life insurance and reinsurance services for specified government schemes, nil-rating fumigation of agricultural warehouses and RTI information services, defining nil-rated IFSC intermediary services for international non-INR customers, and adjusting eligibility, thresholds and temporal limits; effective 25 January 2018.
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