GST exemptions expanded to include specified welfare, agricultural, and government services and clarify educational board exam services. The notification amends the Uttar Pradesh GST exemption table by removing certain public authority phrasing, substituting 'value of supply' for 'declared tariff', extending specified transitional date references, and inserting multiple new exempt categories: old age home services for senior residents (inclusive board and lodging within a capped consideration), electricity distribution infrastructure to farmers' tube wells for agricultural use, warehousing of minor forest produce, services by Coal Mines Provident Fund Organisation and NPS Trust (administrative fees), government loan guarantees to undertakings/PSUs, FSSAI food testing services to food businesses, artificial insemination for livestock, assignment of royalty collection rights to ERCCs with a reconciliation proviso, and capped membership-fee services by non-profit bodies; plus a clarification treating educational boards as institutions for exam conduct. The amendments operate from July 2018.
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Provisions expressly mentioned in the judgment/order text.
GST exemptions expanded to include specified welfare, agricultural, and government services and clarify educational board exam services.
The notification amends the Uttar Pradesh GST exemption table by removing certain public authority phrasing, substituting "value of supply" for "declared tariff", extending specified transitional date references, and inserting multiple new exempt categories: old age home services for senior residents (inclusive board and lodging within a capped consideration), electricity distribution infrastructure to farmers' tube wells for agricultural use, warehousing of minor forest produce, services by Coal Mines Provident Fund Organisation and NPS Trust (administrative fees), government loan guarantees to undertakings/PSUs, FSSAI food testing services to food businesses, artificial insemination for livestock, assignment of royalty collection rights to ERCCs with a reconciliation proviso, and capped membership-fee services by non-profit bodies; plus a clarification treating educational boards as institutions for exam conduct. The amendments operate from July 2018.
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