Notification No. 14/2018
Date: July 26, 2018
Subject: Expansion and rationalisation of exemptions for specified services.
Description:
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting new exemptions for services such as old age homes, electricity distribution to farmers, warehousing of minor forest produce, FSSAI testing services and certain government guarantees. It also clarifies treatment of educational boards and revises timelines for specified exemptions.
Issued for earlier notification?
Yes — amends Notification No. 12/2017–Central Tax (Rate).
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