Notification No. 32/2017
Date: October 13, 2017
Subject: Expansion of service exemptions for government-related supplies.
Description:
This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to services supplied by Government Entities against grants, services by goods transport agency to unregistered persons, annuity-based road or bridge access services, and long-term leasing of industrial plots by government entities. Definitions of Governmental Authority and Government Entity are also updated.
Issued for earlier notification?
Yes — amends Notification No. 12/2017–Central Tax (Rate).
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