GST exemptions expanded for specified social, agricultural and government services, with new conditions and reconciliation rules. Amendments to the Andhra Pradesh GST notification insert multiple Nil-tax entries and technical clarifications effective 27 July 2018. New exempt services include old age home services to residents up to a specified monthly consideration (inclusive of boarding, lodging and maintenance); electricity distribution works to a farmer's tube well for agricultural use; warehousing of minor forest produce; provident and pension fund administrative services to members; government guarantees to undertakings; FSSAI testing services to food business operators; artificial insemination of livestock (other than horses); services assigning royalty collection rights to ERCCs subject to reconciliation of GST exempted versus GST collected; and capped-membership fee services by certain non-profit bodies. Terminology and transitional years are also amended.
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GST exemptions expanded for specified social, agricultural and government services, with new conditions and reconciliation rules.
Amendments to the Andhra Pradesh GST notification insert multiple Nil-tax entries and technical clarifications effective 27 July 2018. New exempt services include old age home services to residents up to a specified monthly consideration (inclusive of boarding, lodging and maintenance); electricity distribution works to a farmer's tube well for agricultural use; warehousing of minor forest produce; provident and pension fund administrative services to members; government guarantees to undertakings; FSSAI testing services to food business operators; artificial insemination of livestock (other than horses); services assigning royalty collection rights to ERCCs subject to reconciliation of GST exempted versus GST collected; and capped-membership fee services by certain non-profit bodies. Terminology and transitional years are also amended.
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