GST exemptions amended to add government entities and new nil rated entries for specified services and IFSC intermediary supplies. Amendments to the Uttar Pradesh GST notification (effective 25 January 2018) insert and modify exemption table entries: they add 'Government Entity' alongside Governmental Authority, introduce a nil rated composite supply exemption where goods are 25% of value for services to government bodies relating to Panchayat and Municipality functions, add time limited nil entries for export carriage of goods by aircraft and vessel, create exemptions for fumigation of agricultural warehouses, life insurance for Coast Guard personnel and related reinsurance, IFSC intermediary services to non INR foreign customers, and RTI information services, and revise thresholds, durations and education related items.
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GST exemptions amended to add government entities and new nil rated entries for specified services and IFSC intermediary supplies.
Amendments to the Uttar Pradesh GST notification (effective 25 January 2018) insert and modify exemption table entries: they add "Government Entity" alongside Governmental Authority, introduce a nil rated composite supply exemption where goods are 25% of value for services to government bodies relating to Panchayat and Municipality functions, add time limited nil entries for export carriage of goods by aircraft and vessel, create exemptions for fumigation of agricultural warehouses, life insurance for Coast Guard personnel and related reinsurance, IFSC intermediary services to non INR foreign customers, and RTI information services, and revise thresholds, durations and education related items.
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