Notification No. 49/2017 - Integrated Tax (Rate) Explained

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Notification No. 49/2017 - Integrated Tax (Rate): 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.

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G. S. R (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 notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, -

against serial number 12A, for the entry in column (3), the following entry shall be substituted namely: -
“Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.”;

the serial number 12B and the entries relating thereto, shall be omitted.

after serial number 82 and the entries relating there to, 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.

(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), dated the 28^th June, 2017, vide number G. S. R. 684 (E), dated the 28^th June 2017 and was last amended by notification No.42/2017 - Integrated Tax (Rate) dated the 27^th October 2017 vide number G. S. R. 1338(E). dated the 27^th October 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 49/2017 — Integrated Tax (Rate)

Q1: Is GST applicable on entry to Taj Mahal?

Answer: No, GST is not applicable.
Taj Mahal is a protected monument under the Ancient Monuments Act. Hence, entry services are fully exempt under Notification 49/2017.

Q2: Does this exemption apply to all monuments?

Answer: No, only protected monuments.
Only monuments officially declared under central or state laws qualify. Private or non-notified monuments are not covered.