GST exemptions expanded for specified services including old age homes, utilities and government services, with revised valuation rules. The notification amends the State GST nil rate schedule by inserting multiple exempt services including old age home services to senior residents, electricity distribution infrastructure to agricultural tube wells, warehousing of minor forest produce, provident fund and pension trust services, government loan guarantees to PSUs, FSSAI testing and licensing, artificial insemination of livestock, unincorporated non profit membership services within a capped fee, and state services to Excess Royalty Collection Contractors subject to a reconciliation proviso; it also substitutes 'value of supply' for 'declared tariff' and clarifies educational boards' status for examination services.
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Provisions expressly mentioned in the judgment/order text.
GST exemptions expanded for specified services including old age homes, utilities and government services, with revised valuation rules.
The notification amends the State GST nil rate schedule by inserting multiple exempt services including old age home services to senior residents, electricity distribution infrastructure to agricultural tube wells, warehousing of minor forest produce, provident fund and pension trust services, government loan guarantees to PSUs, FSSAI testing and licensing, artificial insemination of livestock, unincorporated non profit membership services within a capped fee, and state services to Excess Royalty Collection Contractors subject to a reconciliation proviso; it also substitutes "value of supply" for "declared tariff" and clarifies educational boards' status for examination services.
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