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    <title>Seeks to amend Notification No. 12/2017- State Tax (Rate), dated the 30th June, 2017</title>
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    <description>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 &quot;value of supply&quot; for prior tariff language, with the notification made effective retrospectively.</description>
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      <description>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 &quot;value of supply&quot; for prior tariff language, with the notification made effective retrospectively.</description>
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