State GST exemptions expanded to cover specified social welfare, utility and resource-related services under revised notification. Amendments to Notification No. 12/2017 expand State GST nil-rated exemptions by inserting new entries for specified services including old age home services to resident senior citizens (subject to a per-member monthly consideration cap inclusive of boarding, lodging and maintenance), electricity distribution infrastructure extension to farmers' tube wells for agricultural use, warehousing of minor forest produce, certain provident and pension trust administrative-fee services, government guarantees to public undertakings, FSSAI testing and licensing services to food business operators, and artificial insemination of livestock; they also revise wording to 'value of supply,' adjust specified dates, and add a conditional exemption for assignment of royalty collection tied to GST reconciliation.
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Provisions expressly mentioned in the judgment/order text.
State GST exemptions expanded to cover specified social welfare, utility and resource-related services under revised notification.
Amendments to Notification No. 12/2017 expand State GST nil-rated exemptions by inserting new entries for specified services including old age home services to resident senior citizens (subject to a per-member monthly consideration cap inclusive of boarding, lodging and maintenance), electricity distribution infrastructure extension to farmers' tube wells for agricultural use, warehousing of minor forest produce, certain provident and pension trust administrative-fee services, government guarantees to public undertakings, FSSAI testing and licensing services to food business operators, and artificial insemination of livestock; they also revise wording to "value of supply," adjust specified dates, and add a conditional exemption for assignment of royalty collection tied to GST reconciliation.
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