Nil rate exemptions expanded for specified services, adding conditions and value-based clarifications effective from the amendment date. The notification amends the State Tax (Rate) table to add multiple nil rate service entries-including services by old age homes (subject to inclusive monthly consideration limits), electricity distribution works to farmers' tube wells, warehousing of minor forest produce, pension and provident fund administrative services, government loan guaranteeing to PSUs, FSSAI testing services, livestock artificial insemination, and services to ERCCs assigning royalty collection rights with an end-of-contract GST reconciliation-and updates wording from 'declared tariff' to 'value of supply', certain year references, and a clarification treating educational boards as educational institutions for examination services, effective 27 July 2018.
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Provisions expressly mentioned in the judgment/order text.
Nil rate exemptions expanded for specified services, adding conditions and value-based clarifications effective from the amendment date.
The notification amends the State Tax (Rate) table to add multiple nil rate service entries-including services by old age homes (subject to inclusive monthly consideration limits), electricity distribution works to farmers' tube wells, warehousing of minor forest produce, pension and provident fund administrative services, government loan guaranteeing to PSUs, FSSAI testing services, livestock artificial insemination, and services to ERCCs assigning royalty collection rights with an end-of-contract GST reconciliation-and updates wording from "declared tariff" to "value of supply", certain year references, and a clarification treating educational boards as educational institutions for examination services, effective 27 July 2018.
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