GST exemptions expanded: multiple new exempt services added and key entries amended under state notification. The state amends its GST exemption schedule by inserting and modifying entries: omitting prior authority references in certain entries; substituting 'value of supply' for 'declared tariff'; adding exemptions for old age home services to senior residents (subject to a capped monthly inclusive consideration), construction of electricity distribution to farmers' tube wells for agricultural use, warehousing of minor forest produce, provident/pension fund and NPS administrative fee services to members, government loan guarantee services to PSUs, FSSAI testing services to food businesses, livestock artificial insemination, assignment of royalty collection to contractors with a reconciliation mechanism, and limited membership-fee services by non-profit bodies.
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Provisions expressly mentioned in the judgment/order text.
GST exemptions expanded: multiple new exempt services added and key entries amended under state notification.
The state amends its GST exemption schedule by inserting and modifying entries: omitting prior authority references in certain entries; substituting "value of supply" for "declared tariff"; adding exemptions for old age home services to senior residents (subject to a capped monthly inclusive consideration), construction of electricity distribution to farmers' tube wells for agricultural use, warehousing of minor forest produce, provident/pension fund and NPS administrative fee services to members, government loan guarantee services to PSUs, FSSAI testing services to food businesses, livestock artificial insemination, assignment of royalty collection to contractors with a reconciliation mechanism, and limited membership-fee services by non-profit bodies.
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