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    <title>Amendment in Notification No. 38/1/2017-Fin(R&amp;C) (12/2017-Rate) dated the 30th June, 2017</title>
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    <description>This notification amends the GST exemption schedule to omit specified government-referential wording, replace &quot;declared tariff&quot; with &quot;value of supply&quot; in a tariff entry, extend certain transitional dates, and insert multiple new zero-rated entries covering exempt services such as old age home services to senior residents (inclusive charges up to twenty-five thousand rupees per month), electricity distribution infrastructure to farm tube wells, warehousing of minor forest produce, specified provident and pension trust services, government loan guarantee services to PSUs, FSSAI testing to food businesses, artificial insemination of livestock, and State assignment-of-royalty services to ERCCs with a reconciliation-based limitation on exemption.</description>
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      <description>This notification amends the GST exemption schedule to omit specified government-referential wording, replace &quot;declared tariff&quot; with &quot;value of supply&quot; in a tariff entry, extend certain transitional dates, and insert multiple new zero-rated entries covering exempt services such as old age home services to senior residents (inclusive charges up to twenty-five thousand rupees per month), electricity distribution infrastructure to farm tube wells, warehousing of minor forest produce, specified provident and pension trust services, government loan guarantee services to PSUs, FSSAI testing to food businesses, artificial insemination of livestock, and State assignment-of-royalty services to ERCCs with a reconciliation-based limitation on exemption.</description>
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