GST exemption expansion: added specified social, agricultural and public services with conditional exclusions and compliance requirements. The amendment inserts and revises entries in the State GST rate schedule to add nil-rated exemptions for specified services - including old age home residential services to senior residents, agricultural electricity distribution infrastructure to tube wells, warehousing of minor forest produce, certain provident and pension administrative services, FSSAI testing and licensing services to food business operators, artificial insemination of livestock, assignment-of-royalty-collection services subject to a reconciliation limitation, and membership-fee-based services by non-profit bodies - and substitutes 'value of supply' for prior tariff language, with the notification made effective retrospectively.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption expansion: added specified social, agricultural and public services with conditional exclusions and compliance requirements.
The amendment inserts and revises entries in the State GST rate schedule to add nil-rated exemptions for specified services - including old age home residential services to senior residents, agricultural electricity distribution infrastructure to tube wells, warehousing of minor forest produce, certain provident and pension administrative services, FSSAI testing and licensing services to food business operators, artificial insemination of livestock, assignment-of-royalty-collection services subject to a reconciliation limitation, and membership-fee-based services by non-profit bodies - and substitutes "value of supply" for prior tariff language, with the notification made effective retrospectively.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
