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    <title>Amendment in Notification No. 12/2017-State Tax (Rate), issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017</title>
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    <description>Amendments to Notification No. 12/2017 expand State GST nil-rated exemptions by inserting new entries for specified services including old age home services to resident senior citizens (subject to a per-member monthly consideration cap inclusive of boarding, lodging and maintenance), electricity distribution infrastructure extension to farmers&#039; tube wells for agricultural use, warehousing of minor forest produce, certain provident and pension trust administrative-fee services, government guarantees to public undertakings, FSSAI testing and licensing services to food business operators, and artificial insemination of livestock; they also revise wording to &quot;value of supply,&quot; adjust specified dates, and add a conditional exemption for assignment of royalty collection tied to GST reconciliation.</description>
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    <pubDate>Mon, 20 Aug 2018 00:00:00 +0530</pubDate>
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      <description>Amendments to Notification No. 12/2017 expand State GST nil-rated exemptions by inserting new entries for specified services including old age home services to resident senior citizens (subject to a per-member monthly consideration cap inclusive of boarding, lodging and maintenance), electricity distribution infrastructure extension to farmers&#039; tube wells for agricultural use, warehousing of minor forest produce, certain provident and pension trust administrative-fee services, government guarantees to public undertakings, FSSAI testing and licensing services to food business operators, and artificial insemination of livestock; they also revise wording to &quot;value of supply,&quot; adjust specified dates, and add a conditional exemption for assignment of royalty collection tied to GST reconciliation.</description>
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