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        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.

        <h1>GST exemptions expanded for specified public and welfare services, with conditions and reconciliation limits on certain royalty-collection exemptions.</h1> The notification inserts and amends multiple exempt service entries under Tripura SGST, replacing 'declared tariff' with value of supply, adding zero-rated exemptions for specified services (including regulated old age home care with capped monthly consideration, electricity distribution extension to tube wells, warehousing of minor forest produce, pension and provident fund administrative services, government loan guarantees to PSUs, FSSAI testing to food businesses, livestock artificial insemination, ERCC royalty-collection services subject to reconciliation limits, and membership-fee exemptions for certain non-profits), clarifies educational boards' status for examination services, and comes into force on 27 July 2018.

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