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    <title>Broadening of tax base - Review of general exemptions extended under Notification No. 25/2012-ST, dated 20.6.2012</title>
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    <description>Notification No. 25/2012 ST exemptions are narrowed: construction and related services to government are limited to national archaeological monuments, irrigation works, and water/sewerage pipelines or plants; airport and port original works exemption withdrawn; performing artist exemption limited by fee threshold; transportation exemption limited to specified food staples; exemptions for mutual fund agents, distributors and lottery selling agents withdrawn and made taxable on a reverse charge basis; certain public telephony exemptions withdrawn. Changes effective from the first day of April, 2015.</description>
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      <description>Notification No. 25/2012 ST exemptions are narrowed: construction and related services to government are limited to national archaeological monuments, irrigation works, and water/sewerage pipelines or plants; airport and port original works exemption withdrawn; performing artist exemption limited by fee threshold; transportation exemption limited to specified food staples; exemptions for mutual fund agents, distributors and lottery selling agents withdrawn and made taxable on a reverse charge basis; certain public telephony exemptions withdrawn. Changes effective from the first day of April, 2015.</description>
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