Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B.
49/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 49/2017- Integrated Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1408 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notifi
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ries relating thereto, shall be omitted;
(c) after serial number 82 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“82A
Heading 9996
Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force
Nil
Nil”.
2. This notification shall come into force with effect from 15th of November, 2017.
[F. No.354/173/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 9/2017 – Integrated Tax (Rate),
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