Amendments in Central Goods and Services Tax Act, 2017
The Central Government exercises powers under section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017).
Amendments are made in the notification dated June 28, 2017, pertaining to Central Tax (Rate).
Serial number 11A is modified to include services provided by Fair Price Shops under the Public Distribution System.
Serial number 11B and its entries are removed from the notification.
A new entry, 79A, is added, exempting services for admission to protected monuments under relevant Acts.
The amendments come into effect from November 15, 2017.
The notification aims to streamline taxation and public service provisions under the GST regime.