GST exemption scope expanded for specified social, agricultural, and government services under amended state notification. Amendments expand exempt services under Sikkim GST by inserting and modifying table entries in Notification No.12/2017: removals of certain authority references, substitution of 'value of supply' for 'declared tariff', extensions of transitional years, new nil rated entries for specified services including old age home residential care subject to capped consideration, electricity distribution infrastructure to farmers, warehousing of minor forest produce, provident fund and NPS administrative services, government loan guarantees to PSUs, FSSAI testing services to food business operators, artificial insemination of livestock, and a conditional exemption for assignment of royalty collection rights with end of contract reconciliation. The changes are effective 27th July, 2018.
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Provisions expressly mentioned in the judgment/order text.
GST exemption scope expanded for specified social, agricultural, and government services under amended state notification.
Amendments expand exempt services under Sikkim GST by inserting and modifying table entries in Notification No.12/2017: removals of certain authority references, substitution of "value of supply" for "declared tariff", extensions of transitional years, new nil rated entries for specified services including old age home residential care subject to capped consideration, electricity distribution infrastructure to farmers, warehousing of minor forest produce, provident fund and NPS administrative services, government loan guarantees to PSUs, FSSAI testing services to food business operators, artificial insemination of livestock, and a conditional exemption for assignment of royalty collection rights with end of contract reconciliation. The changes are effective 27th July, 2018.
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