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GST exemptions expanded to include social welfare, agricultural support, institutional and specific government service exemptions. Amendment expands nil-rate exemptions under the Jharkhand State GST notification by inserting multiple new exempt service entries and making technical substitutions. Key insertions include exemption of services by old age homes to resident seniors subject to a monthly cap inclusive of boarding and maintenance; exemption for construction of electricity distribution infrastructure up to a farmer's tube well for agricultural use; warehousing of minor forest produce; provident and pension fund services; FSSAI licensing and testing services to food business operators; artificial insemination of livestock; assignment-of-royalty collection services to ERCCs subject to reconciliation and limitation; and a capped membership-fee exemption for non-profit bodies. The changes include wording adjustments and effective date of 27th July, 2018.
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GST exemptions expanded to include social welfare, agricultural support, institutional and specific government service exemptions.
Amendment expands nil-rate exemptions under the Jharkhand State GST notification by inserting multiple new exempt service entries and making technical substitutions. Key insertions include exemption of services by old age homes to resident seniors subject to a monthly cap inclusive of boarding and maintenance; exemption for construction of electricity distribution infrastructure up to a farmer's tube well for agricultural use; warehousing of minor forest produce; provident and pension fund services; FSSAI licensing and testing services to food business operators; artificial insemination of livestock; assignment-of-royalty collection services to ERCCs subject to reconciliation and limitation; and a capped membership-fee exemption for non-profit bodies. The changes include wording adjustments and effective date of 27th July, 2018.
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