https://www.taxtmi.com/article/detailed?id=9825 Extension of GST Exemptions for specified COVID 19 items until 31 August 2021 and a targeted suite of clarifications and rate changes: exemption of mid day meal services to educational institutions; exemption of fee based examination services by recognised boards; permitted utilisation of input tax credit by land owner promoters with developer discharge rules; reduction of MRO services for ships to 5%; B2B place of supply as recipient location; conditional exemption/5% rate for milling services for PDS distribution; GST on annuity road payments; and specified rates for rope way construction and other services. en-us Sat, 05 Jun 2021 11:00:59 +0530 Sat, 05 Jun 2021 11:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9825 Extension of GST Exemptions for specified COVID 19 items until 31 August 2021 and a targeted suite of clarifications and rate changes: exemption of mid day meal services to educational institutions; exemption of fee based examination services by recognised boards; permitted utilisation of input tax credit by land owner promoters with developer discharge rules; reduction of MRO services for ships to 5%; B2B place of supply as recipient location; conditional exemption/5% rate for milling services for PDS distribution; GST on annuity road payments; and specified rates for rope way construction and other services. Articles Goods and Services Tax - GST Sat, 05 Jun 2021 11:00:59 +0530 https://www.taxtmi.com/article/detailed?id=9825