Notification No. 02/2018
Date: January 25, 2018
Subject: Amendment to IGST exemption notification for composite supplies, education, transport and financial services.
Description:
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries for composite supplies linked to Panchayat and Municipal functions, educational services, international transport of goods by air and vessel (up to a specified date), IFSC financial services, insurance and reinsurance schemes, RTI services, fumigation services, and admission to certain events. It also revises exemption limits and conditions for several existing entries.
Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).