This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to composite supplies related to Panchayat and Municipal functions, transportation of goods by aircraft and vessel for export (up to 30.09.2018), life insurance schemes of the Central Government, IFSC intermediary services, fumigation of agricultural warehouses and RTI services. It also revises exemption thresholds and conditions for several existing entries.

Issued for earlier notification?
Yes — amends Notification No. 12/2017–Central Tax (Rate).