GST exemption amendments update service classifications and substitute valuation language, inserting new exempt services and corrections. Corrigendum corrects the English translation of a state GST notification by omitting specific governmental descriptors in table entries, inserting multiple new exempted service entries (including old age home services with capped monthly consideration, electricity distribution to tube wells, warehousing of minor forest produce, provident fund and NPS administrative services, governmental loan guarantees, food testing by the regulator, artificial insemination of livestock, ERCC royalty-collection assignment with reconciliatory GST limitation, and limited-member nonprofit services), substituting 'value of supply' for 'declared tariff', updating year references, and clarifying educational boards' treatment for examination services; the earlier English pages are declared deleted.
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Provisions expressly mentioned in the judgment/order text.
GST exemption amendments update service classifications and substitute valuation language, inserting new exempt services and corrections.
Corrigendum corrects the English translation of a state GST notification by omitting specific governmental descriptors in table entries, inserting multiple new exempted service entries (including old age home services with capped monthly consideration, electricity distribution to tube wells, warehousing of minor forest produce, provident fund and NPS administrative services, governmental loan guarantees, food testing by the regulator, artificial insemination of livestock, ERCC royalty-collection assignment with reconciliatory GST limitation, and limited-member nonprofit services), substituting "value of supply" for "declared tariff", updating year references, and clarifying educational boards' treatment for examination services; the earlier English pages are declared deleted.
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