GST exemption expanded for specified social, agricultural and public services, with valuation and transitional clarifications applied. The Gujarat notification amends the State GST rate table to insert multiple new exempt service entries (including old age home services to senior residents, electricity distribution infrastructure to agricultural tube wells, warehousing of minor forest produce, provident fund and pension trust services, FSSAI testing services, animal artificial insemination, government loan guarantees to PSUs, membership fee services by non profits, and assignment of royalty collection rights subject to reconciliation). It also omits certain beneficiary phrases from entries, substitutes 'value of supply' for 'declared tariff', updates transitional references, and clarifies that educational boards are treated as educational institutions for conducting examinations. The amendments are effective immediately following issuance.
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Provisions expressly mentioned in the judgment/order text.
GST exemption expanded for specified social, agricultural and public services, with valuation and transitional clarifications applied.
The Gujarat notification amends the State GST rate table to insert multiple new exempt service entries (including old age home services to senior residents, electricity distribution infrastructure to agricultural tube wells, warehousing of minor forest produce, provident fund and pension trust services, FSSAI testing services, animal artificial insemination, government loan guarantees to PSUs, membership fee services by non profits, and assignment of royalty collection rights subject to reconciliation). It also omits certain beneficiary phrases from entries, substitutes "value of supply" for "declared tariff", updates transitional references, and clarifies that educational boards are treated as educational institutions for conducting examinations. The amendments are effective immediately following issuance.
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