Notification No. 28/2018
Date: December 31, 2018
Subject: Amendment of service exemptions under GST.
Description:
This notification amends Notification No. 12/2017–Central Tax (Rate) to provide new exemptions and modify existing ones. Exemptions are extended to specified GTA services to government bodies, banking services under PMJDY, and services by rehabilitation professionals. Certain entries are substituted or omitted to rationalise exemption coverage.
Issued for earlier notification?
Yes — amends Notification No. 12/2017–Central Tax (Rate).