GST exemptions expanded to include specific welfare and public service categories and to revise valuation terminology. The notification amends the schedule of exempt services by inserting multiple new exempt entries (including old age home services to senior residents, agricultural electricity network construction by distribution utilities, warehousing of minor forest produce, provident fund and pension trust services, governmental loan guarantees to PSUs, food testing and licensing by the food safety authority, artificial insemination of livestock, assignment of royalty collection rights with a reconciliation mechanism, and member services by non profit bodies), omits certain provider references in existing entries, substitutes the term value of supply for declared tariff, adds a cross reference insertion, and clarifies that Central and State Educational Boards are treated as Educational Institutions for conduct of examinations.
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Provisions expressly mentioned in the judgment/order text.
GST exemptions expanded to include specific welfare and public service categories and to revise valuation terminology.
The notification amends the schedule of exempt services by inserting multiple new exempt entries (including old age home services to senior residents, agricultural electricity network construction by distribution utilities, warehousing of minor forest produce, provident fund and pension trust services, governmental loan guarantees to PSUs, food testing and licensing by the food safety authority, artificial insemination of livestock, assignment of royalty collection rights with a reconciliation mechanism, and member services by non profit bodies), omits certain provider references in existing entries, substitutes the term value of supply for declared tariff, adds a cross reference insertion, and clarifies that Central and State Educational Boards are treated as Educational Institutions for conduct of examinations.
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