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of <h1>West Bengal SGST Act Update: New GST Exemptions for Old Age Homes, Electricity, Warehousing, and Non-Profit Services.</h1> The notification amends the previous notification No. 1136-F.T dated 28.06.2017, in line with recommendations from the Goods and Services Tax Council's 28th meeting. It exempts certain services from GST under the West Bengal SGST Act, 2017. Key amendments include exemptions for services by old age homes, electricity distribution utilities, warehousing of minor forest produce, and services by the Coal Mines Provident Fund Organisation and National Pension System Trust. Additional exemptions cover services related to food safety, artificial insemination of livestock, royalty collection, and services by non-profit entities. The notification also clarifies the status of educational boards for examination services.
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