In any statute, the provisions cannot be made applicable to each and every segment and level of the society with the same stick. In order to regu- late and manage the economy and to achieve the various social and economic objectives, relaxations are required to be given. This relaxation may be in monetary terms or in non-monetary terms. For example: ifa small taxpayer is allowed to filereturn onquarterly basis rather thanon monthly basis, itis definitely a relaxation but is non-monetary. On the otherhand, when relaxation is given bylowering the taxrateorby not taking any tax, then thismonetary relaxation is called as exemption. So, basically an exemption is a freedom from obligation which the person, who has been exempted, is otherwise liable to discharge. Under the GST laws also, there are exemptions notified by the Government in respect of liability of GST. This chapter is devoted to study various dimensions of exemptions available under GST laws regarding supply of goods and/or services, The power to grant exemption from GST has been granted vide section 11 of the CGST Act and vide section 6 of the IGST Act. State GST Taws also contain identical provisions granting power to exempt SGST, 6.1 @NNVIXVLraaann®. — "a a ‘resorexwrnoxs ae te Exempton: isthe exemption which wold bin espe of deo Mele or both but notin expect of species orcas of sees Fe Spates citer Nano tatcocanns che th the ace cmption Forctample cher nose st Atepectol Sopp of wat then aisias emp naan eet ‘tacked titrearting pe lintaton dass cfenpuen castrate se Aijunablepenon,imaed inthis eked sum ead ernie nce tional Exemption: isthe cxmpton which grand om py ope w cig eer rz er ee $UScondtonal ecrpdon ate, bt win acon For emai ie {rnemment exe payment a aban tae poenon ep Poteet Sines than 1007 cn lss contin exemptions is ae tees Stetina 100, shen se common ent bs ee oe pecs son Seconditon, ‘When a sup of nds andor services fal within the purview of charging Seton i ‘chargeable to GST icaled wine ape Noo-Taxable Supply: 1th sappy is outside the purview ofa, tsa non taable spy Nontaxable {usable event snot triggered a all nd a question erises about ‘concept of xempion has bo raion ws Non axa supp mean ivy and laity ofan te foment apa ee ‘sopoecrnen uncer the At Like n GST, section 11 pve poner Gorse aired sae the Government rather ince pec “The exemption results nto lowering of tx Labi. The net tax afer considering e- {pon ie referred to as fective Rate (2) Objective of ranting exemption: The exemptions are esd in publi ntret : 2 ‘means is wd by the law making authorieso attain the various soc anda, fp) Fall Exemption: viable nese fay gods ‘omic objectives ofthe nation. The eens] poodulcrvices ae bese ammeeeh ‘Where he exemptions piven fom the whale of th teva ners ofa ods this pound Draven on hich set hen tinal allo whe ae. (©) Discresomary Power: The power of granting exemption Isa dicreonary power, Snape open mek cee sabe withthe government under fe If {SSuallable i respect of pose uch as rea ale ees fesh vegetables. maar 4 ‘When the Government exempts goods or services or both of any specified description Weg Soar ao Takei pcucmare tien tampon may be Ghee Tesco Satcher cacgny One tame caine hae ‘before the court of law. as a matter of right. ae {9 Toweto thr: The power to xen ines the nbarent over wih 1 Secscopion Kincahecrenpton ons gienistct toner eae Kray be vitro inthe nt of angen cree (9) pardon of Prk Aa naree cing exmpon, mune Bares {asia ining anyon ma oath ate toh orale rar gh a fae nef nb Eecmmendaio of Counc: Une OT nsf Goverment i set emmy ie means cman sd ‘srenption may be granted by Government onthe recone The wet at 2017 I sf cosr, eer ‘ol sends andlor seviom eter seh ona Onrecommendation of ST cous tbe Gaerne’ is mowed ae ‘cr bo epg css neon mayen cary ‘-byerder On suck base of ode of rain xen (© General Exemption Seton 111) ©) Special Bremption (Section 112) (0) General Hsempson By Nstntol ‘sper section 111," Where the Gover ublcinseretsotode, kay ont recom ssl that ts necessary i the opel the Coun by soba atone sent to exempt any suppl) ‘ob ‘or subject such conditions ms may je orany Leder hay or conden Tarn te oe re Se res ta ype din em el am Fe ae sa cn nce oom codon Bampon Foteaton? ot empowered arnt scion revel that the Goer ‘Scns fom ta subject othe along conanPara 69 spurrions FROM os? “ (@) The exemption shouldbe in public Ineres (@) Teshoul be by way ofesve of nation (©) The Government can notify on the recommendation from the counel ony @ AbsoluterConditional exemption maybe fo goods andlor sree. (©) Special Exemption (By Orde Aspersection 1(2), “Where the Governments aiid thats ncessay in the ple Interest so to do, i may on the recommendation ofthe Cosel, by spol grate ‘ach case under circumstance f an exceptional nature te sae haus ort ‘esempt fom payment of tx any gods or services or both on which tak levabe! ‘The following points are noteworthy (@) The special exemptions also ordered inthe public Interest (@) 1tis so on recommendation of council (6) Wisby special order snd not by notistion (4) Special exemption ie granted under exceptional circumstances, (©) The Government may issue such exemption on cave cae als excnfling from payment of x S ( The circumstances of exceptional ate woul lio ave to be slid in he special order 7a FFERENG re TEA) “ie fllowing ar the points of diferences between the no tp of exemptions provided in Seton 111) and secon 11), o Te [Seep | 1, [Goversing Secon [Secon 11) Secon 12) 2 | Grenmetances af am] Pubic Tere) creams eval eaipdealoanse | Mode of crating em [Noon Soe ode 7 [Nomencaars Ean Noicans GN) | aston oie (BO) 3 [pes of semptins [allo ara aempon [Ful espe [ate of Encrmption | From te dae, zeiied in | No pei Loyd Poon comingintofoes” | rove? Sine sutly an exemption notification i not amended with retrospective ffec. But, seine itis fond that abl person gris unintended benef such examin oe ee sore abil inthe natonaer The scion 110) has en aad orem ‘sper section 11), "The Government may: conker necessary or epedient 3 dot the purpose of clrtying the scope or ppliabliy of any niaon sere ae ee a a ——a (90008 ExsUPr FROM ax azation in sch notification or oder by notion at ny time witha oe yar of ssn eins rere cay sa ene wm eof seo the pat ofthe ach non a ie lt eee carers Corey etn nen yin nude cen n Gg or wnat ene fare as ant (Sle HE i sate os wc tc ope a gee cor ant toy oe ager mo a ei eye erate nates eed ee ee ric Nea 87 COW), ad 24307 an ee cee Soa ie ce aaa oes an aa ae ae cate inmate ce a “ Panett fe elcctve rom the acetone ik clan fs FP 7 2018, sid explanation vl be eect Sleation ke 219-2017 apd not fom 7-12018 in apc of ay ods sees ‘a pe sana to section 1, where an even resco ay oe tr Sao he se or pt of tea ible hereon ft en abel ouch et meting such gues orcrce ah sblloe lec be eee "Tih elle rae a ech sappy of ened or ems on 1(}) ofthe COST Act 207 andcon I ek tea soc a ‘Notes hasbeen notified under ee 2017 i oe a eh eet like 1GSE Act 2017, These tems ane Be he TGSE Act, 2017. These lems have Been SPE ‘shed ataaida/besas old any Cerin here peer od te fone ane hl rset en Seago cc Stop Braet ne 1 ahve oan? = 2 rave ee ee a Pte geen nee & Neston nome rinous book. he compete tof woe Fortec puro aima ae ods 90005 Exar FROM tax elaation in such notification o order, fhe notification oF order and ever such explanation celine Tlie prt ef chase dn he ct er words Section 110) COST Ac proves tat (2 The Goverment may Iter a aati nny ation ed deco (a) The exemption should be in public Interest (©) Teshould be by way of issue of notation (©) The Government can notify on the recommendation from the counet! only (2) AbwoluterConditional exemption may befor goods andor series. (@) Special Exemption [By Order] [Asper section 11(2),"Where the Goverment satisfied that snecetsay inthe puble Inverest so wo dot may, onthe recommendations of the Counc by epoca one ‘ach case under circumstances ofan exceptional nature to Be stated in such stay ‘Sempt from payment of x any goods or services or both on which ta io levabie ‘The following points are noteworthy (a) The special exemption is also ordered inthe public Interest. (@) Its als on recommendation of oun (©) Wis by special order and not by notification (4) Special exemption i granted under exceptional crcustances, (e) The Government may (e) Forte purpose of clarifying its scope or applicability {o) any time within 1 year of ue ofthe ntication snd (a Bag sh xan shal hve fect haha bern he pr te it ese date of fnsertion of explanation in notification file cinelar No, 1207392019 GST, dated 1102019. The Government has arid that ‘Wspanaton having been inserted under ston 112) ofthe COST Act iellecve ‘sapien of teenry in oticaton and nt om tc dat om sich te stlicaon ‘inerted sald explanation) becomes este esue such exemption on a cae to-case bis exemping tor example: The Principal Notification No. 112017 CTR) ited 2-62017 came into poets foes with effect fom 17-2017 Thereafter new entry (Eaty No, Sis lserted we (The circumstances of exceptional ature would also have to be specied nthe fp 2192017. Subsequently, a explanation is also seed wih espct to Entry No.3) Special oder ‘planation is 2747-2018, tid explanation wil be eect from he acpton of ety In wieation ke. 2 aya? 2017 and not from 2.72018. [E2018 Although the effective date mentoned in th noieaton whic inserted sad i “Te folloving are the point of erences between the ype of xempton pve in ‘Section 11(1) and section 11(2). oe aa 1, | Govering Seton «10 WOFARTO[BE COLLECTED Iv Excess oF EFFECTIVERATE OUT ‘tee Explonaton wo section 11, where an exemption in spect of any spo sevens {eet em the whole or part ofthe tx levi hereon at Ben granted absolutely. the ress Sic tenes Section L1(2) “rpistered person supplying such goods or services or both © [Seomaanes of Ea Fae res G) ceo Ie itv rs on och spy of gor er sro Sow pasar ae 7 oe ‘x{GOODSEXEMFTEROMTAR 7 = STR E nse itt tem has ben soled under anon D0 COST AS Sea — a Seagate tam ee faa Buco terion [Pro te due pc ne Rape TT] Se tok hele ot comumginotes[rounanattaa? cndrng th rave importance ant olay an ods tre era yc fas ben ek i ae test nay eee a CBBC wes ‘Seta om are te ll {tte vegetable roots and abe eels Tahioteeen ope cepa ‘rh rts epee (ter tan HE Mat (Other hn in rome sine a PO Usual an eempion nlite not amended wherein aes. Bu eet {Cis found tha tinal pron gi nttenad bent dae eh eo ae fone the oar Pawson hae ee it ‘as per section 110), "The Government a nf Wcaner neem or expedient oo 306 the purpose of clarifying the scope or appli sion oro z icabliy of any noifetionorardernuediae”|Para 61 xenrri0ns PROM OST 6. Cane aeaey (gs) 7. Tender coconut water {8 Siworm laying cocoon, 9. Rawal 10, Sik waste 11, Wool, not carded or combed 12. Coton used in Gandhi Top 13, Coxon wed in Kha Yara 14, Coconat, cot fibre 15. Jute fibre raw or procesed but not pan i 17. Live animal (exept horse) 18. All goods of seed quality 19. Coffe beans not roasted 20, Unprocessed green ta leaves 21, Fresh ginger re trmeri (other than in processed frm) 22, Human Blood and its components 23. Alltypes of contraceptives Eve 2s. 26 ‘Organic manure, other than these bearing brand name 5. Kumkum, Bind, Sindy, Als, Firewood or Fue! wood 21. Wood Charcol 28. etl Lenes 29, Judicial, Non Judea Stamp, Court fee stamps ee 30. Postal items like envelope, pos card etc. sld by Government, 31, Printed books Including Braile book, newspaper, map, 232, Barthen pot and lay lamps 33, Bangles (Except those made from precious metals) ‘Asura implements manually operated oreimaldelven 35. Hand tole 36, Handloom 37. Spaceenft 38. Hearing side Vide Notificaton No. 2901 Cena Tax Rate) ded 3 Doce ment hee nto the folowing sions athe lit of exer ek 1 Veguable (ueaate or coke ER co iN ” liso sence Pen | Tega aol prow i eb np doe pa ts I] 5, alse printed oro manic, wheter of wt bund arte 4 sup of ite esd by the Present. Prine Miner Gover Chie! Mine | Smtr Ualon erry ortaypibic sere by ay apd marton'y te Conese ‘hee auton pocede are tobe te for pacer aoc sb tias bes ge ero prey GIVEN IN EXEMPTION NOTIFICATION [TE Frew ofthe powers confer by ston IK he COST Tt et 207, the Can seco ecomentaton oft Coupe es ole as th Sorin San hs ear, epee neni ws ed he os SER SS penton No 19017: Cnr Tua) nde 20 one, 2017 Sar sa ion nt btn se nde IoSTAtand SST Acs fall series have ben ted by the Cx Gonerapet nx Pac Not Feesetenee S017 as arnende rm neo ime and upto the latest Notation No. sees Contra Tx (Rate), dated 19:12023. Ths eve ar slows Seve by an of chvitale nti. Se Se a ftetnn corde ean area at |) eben yt aac pipiens te — —— {39 persons at ence ing bach me see peevention of HIV | Fe per th ty lg a eee oe =aun? Para 6.12 ‘pxouroNs mow est lal ‘esc Saar Fay Deion sieniea San 3 Far serio (coding wars contac seve on other compost nope maa Sapir aley sot sed ws nal Sommers ne Goes oe fevered saber wot sc © te ny con ered on Pacapt dr re 6 ot ee eee ec | Sepa nee eeiiairacieninaparciedi ma] ee ee ee a Conrmmet Sn Gnranest Un tiny sea yey Sea cee eres eee na Sead eile ce SW os aaa tern yen ine | ja poral te ean ay penoncayago ata | Sere roid bythe Ce Defaion of Basar En ae ag per eiton Gen narra al ef Neeaton Mote TTT Ca sy asi Provided tht nothing contained in hs ety shal apy services (0 bythe Department of Posts nd the Minty of Rata nn Rthens) (Gi Imretatin o am aera craven ne ote peice a8 sport Se Germ, Une tery or al (ol traneport fronds rpg Serer proved to Goverment Aoi byway. a (@) water poy 2) pobicea (©) canon coer (@ sod wate management nd (© sham improvment ad gration. inset vide Notation No. 122023 CTR), dated 1910202 Senses prod by Cental Gowen, Sais Gonsmnen aon tenor «al Saterigywhere the onaderation lr sche dow net ner e900 Provided ht nothng contained in hi etry all apply (sare te Department Prandin nda Ra) (Go sere in elation oa eral ora vei or ide he rics of pet eee (Gl sarons tranpor of ode ce user a ae of Continuous Sep of Sei Seve Py Governmental Ancor fy wy of any atv an relat vo any ac nro muncpay under ails 41 ote Cansei ooops Sev y= Gorn Ahr Iy wayoF ey ccs sion ay ESS ssa to Ponca anda ask 20 oP Sees by the Central Goverment Sine Gnerinent,Ualn ery o ol stnty EucLomING neohome =| @) Services sheDeparment of Forts andthe Mins of Ratyay indian Rasta (©) Seve frelon tan aircrafts ee nie oust pecincofs manner (© anspor oo or paces or (ay serv, ter than eis covered nd ete (abo, provid | cover (2) 10) abo story toa busine ea wth an aggre tainr a po sach aro ihe presding Finacial are aes ego ramping er he Esplanation Forth prof hi cory ks hry sid ha oc proviso | ct sal nthe pitt along santos el ‘ (@) Saree ye | (© bythe Departent Pots ad the Miner of Ravays Onin Ral (1 snl oa arr os el id sane pros or inaiert poten oe (it) of taneport of goods o asec an (2) Serves by sy fring of moat, Fie Trevis fo een ber 9 poi tn se whe Sic srl eee re cea api only where torts Gro | vice docs noccaceed Re 00 ina tay a /Toc continous spl of rc ie end son 209 of COT et 20 cnt acc ederatinnretonl Foot sect) geet atic cd anyabecens iy 2047 tobe boned im nd Condition tobe ued? nt Spratt hat he vd “he Dizcor Spars), Minin of Yosh A oh od Sa 7 Wei Cag 207 Teele at a ee ee sn suns estonia Tera ee eee ie epee rrp ar cp RPA Ws scary tha he eins tc ondton eb lil ain as et el ctr (pe) Minis of eu A nied xen Depa ee ay oe aera crater wet rotor {senna thi Ws e_—_—roxanne? Pare 6.12 | Serge proidedby and ai Fotal Confederation (AC) ania ci erin reted to nyo the een under AFC Women fla Cup 2022 ob hove nine Condition to be fated: The Deer Spr) Minty of Yu Min and Spr to erty tht he serv 7d or nay etd ony he ves under AFC Ween Ala Cup 305, Suey feo asi with argo to Nepal and Bbstan Vnclocked counties) uta Now: anced meas he pr lh wed wich dw rd ay eset writen ki The suply of serves by « Goren cay a Cental Goeramest State Coven sin tentony seid pon oe seedy Cale Gvemment ch | emption is naabe ony feonleration erences othe Col Goveven S| Goverment etn the for of pant ‘Seyi an old gs home ren by Canal Govrmens Sais Government or Dyan aa | "pst under sation 1A or 2ABof hence a he os radons etal ero oe agit consideration pt Re 25/0 pr ooath per member foots 'hatheconnderaton hues tngelo Soaring Iadggard eaten Mart Ana Yona Seve pled ty clay dation wis Wy way of oacnision aio, rumination of rnc ca Sena eho sc po tbe eof ero apc sei Sever by yo pe bor contacts of cmstocon scala f wig cos praaase er Sai eit wt pera sane in aa che ne Deleon a comple" {ee ee ee | Sees by wy of renga eden nding Eee een he a sei rar ere ape For mre cry fcevgparten |S ER) ded el a ae Eilat. Febery cerca by ayo ming of eden cling tee henry shal coe seri © theregsredpenon opis aaa nthe Buy ide Notion | te seve of renting of dental | 8s oyate byt ea under RM Pie 13 3th However nothing contained in eay (of hs acme all apply (Renting of roms wher charge 1,00 or more pr day (0 Beating of rents, conmuny has, opens and er charps are 10 or moe per dae nenmeoPenanes nie Me (Gi) Renting of shops or other sacs fr basins or commerce whe charge re 10,00 or more per moth rina ‘Guinan, [fattened he sry fC A ac 7 ol pases. wih rnspor of pascoges, iho wikow woop loge (@) Ain economy class, erring fun x erating na arp ted th ‘tc rua res As Maps gna Moran Nand Sa ‘Seipur ort Balog ced nen (©) Nonalr condoned ona carng thet iota errno Dancap cchdng oi, eased: arr ero Lo Soper oe en stint Provided tat sting contained ints (20 (abr sal aly to serves mp Sed tough an destone comme ops nl med ner mae 90) of COST eu2017 eNO eer defo gen npg 2 eae (of fete Ho. DDT?- Gl Ha ae err a cee Ser ce it satan {cabled for wali wing th lal Peston Sytem ct Comer Pace ati Sere ea gierigeeerss oe Soa ieee irae acim ee at pon ser th ep pc of ove ting oniaie nt cal 5 reese "Years tom the ate a coment (4) Rataye na cs other hao (fates i) am aincondioned eh fieon Decipion a Sania ons) =f CGS hes 2047 Delite ofNoteton No, 22017 CE Rat, di Bun Parseraph 2p) Metered a @) Mate, wonorail or ramaye © than weer, (le ranepor other than predoms ‘aces beta inne, 2a inant for tourism purpoe in vest een (6) metre cabs o auto inching evita) Provided that nothing contained nem shove shal ap tes ule tr an lecroni commerce operon and oie ae ate i) ne eee =gmepnct cat ener dev otenced 200). "E Richa mesa pil ues ater powered ello cf poo] 000 wats ane es es forcarving home Mam Ary es ny ern wo eee Peseta mone mean iereine|Ul | | eee ccm icreenn:| || sete nee een te | ee eae ee tii a iSianals eamncns ase oe | 7 eee sceazrmlemre igh arenes | Ses yy oftanaporiaion of good by an alist om cantons Halon Tem fine ote iis Tas tempt hs been pated up 1 0 Stptember 303 ay 7198 | Serer yon of tagparton of ends ya etl mcmama side nda Tis heron as bon pedo sah dah Sto | Sul unc eves (ended vids Noiclon Na TAOS CNR Ged ToT | Sees omer (i) defence oF military equipment, (@) newspaper organs epired wh be fom (@) seal predic: Rega of Newpspen (sa, and food ra nig our, pe a end ( crgnie mane Servet povited ya goede ape agecy by way cipeninapmaraee| (oy agncuiera produce: © omit © omited (@) sl a fod eran natn Slr, pul and (6) onl mane (9 sewmppe ot maga eps wi he Rear Remo (©) fitters ent vit of tro maw de nent ‘caiormasion cima Seco a orogenic pon es obs as nan Dephanneeeincreerecivernaoe ann oases scent oetae | © specter etait eden ey a forthe te being i fone ib Sy ny rm ei Oe gman 6 meetin come aan amt “G) sDetaramen or Btn he Co! Gren ‘idee enter er (© tea autor ot 4) Goverment |‘Deepa of Sonica end spn ah SS 20 he oe fac | Service by wa of eng om re Le (© to mate unnaportunderaking motor vee met erty more than 12 (0) ola ether an Bsa operated eile (DV) an can mor ‘peng EDV muon whaling under Oper 7th Frnt Schl oh Castoms ‘eS ramon cca rg dere fom on coer oer et ‘nia da based ck ra Wc (8) toa pods ranspon agen «meas of trnserinton of bode. (©) motorhiceformspo fede any ont on emporio stents and sil ras olsen nie ee [Seria oflifle arareceprovedor predic x rvicd steel Gap] ind he prone run Cu nr Gp naan se le eres potas roi on NPFS ie lle ian erm hace mean ae Sssrnce See te eonceed Coe ere Sever he Emploree Sate lnvrace oreren pon oe wn _| sone Sat inure A. Saves proved bye Eglo Ra Sundari bale lel x] afafefe] el "ind Orninton wth pa wor Potent Funds ne MsunsusPois h | al cen Services ty Coal Mines Proven Fund Ormiston posou poten he eel See eof re ecilocaton nd edcstn api higies eda nes rove Fund and Miclanres Mtns A —— | fie | Senin Natlonal Penson rem (PS) rant is mabe ape comin Sere by way of aca oad or geo payment Fl agar isthe term ofadmisstue Payment of ean ee) erator icy rom ie Noten No, 5202.67 tate) died och ecense| fp ET o 02 wel et Sanoy 3905) ) Ses a squint ay von aim alent Fm Sop teow nang ntncon nericeh ooh at end are sine pee ad seven. planation For he pute curate mesa aking compa actin nin wl ry ee es rales he ppm tay penn woserenchcad | ‘Coc Sine Coren Ua Testor a strain or plac Sete ating) ap ol ememtetng he | te by sch nein Pet he sing companies ad nat wets Para 6122 geno theo of tte} [28 | Seen ve by a banking company io Bac vg Hak Sopa SUD) OT eters er rahan Mant fan Dhan jan aay ae PORE BSD) 78 | Berio fa eran bins proved y wy of ene ane be TPO Spramrepadoy te Fenson Pan Developmen Athen tao Siecreees on Funder anderopren nae a Re Penis Fat Rept a Deweopnen tery ha 13. | Service af goer marae boinc rdsu lene = (@) Mat mrs Shane scm Sete Tolan (atic known (0) cate irae une Swarm Iptersel Rural Deeps ee (eral Ppn nd Fed Wt @) Premin cali on er oe — Necro 8) Weer nd Copa aa aroPlot Scheme or Send Cop Tsun (0 Cara Sete Schems on Cate Ieuan: (=) Univeral eal Trance Scheme (@ Rasher Swat Bi on (@) Coxon Pai Isrnce Scheme (©) Pradhan Mant Saha Bin Yon (@) Niwas eal Innes Scheme yh Tt conned unr ‘vate othe Noon sort Weer wi aim, Cerra | Sest Reardston and Maple Daas het 198 © Bara Shana Bis Seni off insurance Baines poied wc llovina Shes () Janatee Bin Yona: (@) Asm Ann Brn Yoon (€) fe microimsurnce prs proved bythe nance Raul Deeo. ‘ment Aor bang mass aan of cer a Re oi (2 Varta Peron in Yj, (©) Prathan Maer Sean yee Bars Yj (Prati Mant Jan Da Yo @ Pradhan Man Vip Vana Ye Sev ay ofrinsranes ofthe vera schemes yada il man 3cor a0 nara vide anf Na S207 Cone Te fee) date Sh ony) Provided that hese {efor indus orn Proved also tha the State Goverment concerned il fodlon acer th oreraned ye ae Coe Provided farther ht nce fay sy eon what the oral neon ea sw arty ose eerste cts Swoul have ben pate on hus atm tpl a ei on es Hot butfor the exomptonconalncrea enguiteappict ee inc Proved alo tah nearer nan ny hora leith en for ease or tof rch pas obo ias ote or mcs sal espe | pet hl eth papa which ected det acy nan indi ofl ones ea = iat or abeqsen chao ln we de gue ees or sie mwa eager espns Teheran coin tt ht ne ered as emp on ae | les ofthe lots th eri ene alee alae cn | hte pats ted pene adr tech tte Sees by wa of oles of contrition unr he Al ensie Yons Seve ty way afcolation of conebution under any pension ceo he Bane Services by he Toning pons inept cpa (stn cater ti crepe nn bkigcompany with respects (0) any peso at an ner 3 his filtro bases cmp ‘Spe to sence mentioned in say ot (6) bain fino ors nine comesponiet oan ners company in| Sie yan needy of faa ere Iiaiadlnu senior SEZ wan ational Facial Services Centre (FSC) sata o scum cnet cue es ternal nana vervcw in crrence ate salad rpecs (NR planation othe prose then th nemo fine unin FSCS | pon: whos petra as shy fc Gooner indir ans Ret eppanadformpton of Po who ted asaperor seen aed Paes kori Exchargs nape intemationl Pana Seve CoRepatons 2S ri who reiterate surance Ragan Devin Aathrs f e inerationa Financ Sorc Conr) Geen, 20/ Sar PS hensurceofapoe to peril a such y Sarna Sean Soar of nd St oes See and Echong Ban of a terol Pail Sev Cours) Gut 213 ate oo seat mato ice og isc Stn raver i 9rce c pera ets tore ee erat eh car a Sts eens ce mocmuniescasietesateciiogwaie [Se tw or nn oh cmc fe eels rene socaci exturmons row ost ‘stor eaves Senie opel an eae Sijeten folong conden, (a) th fot tumor hadnt exceeded Ra 50 ak sing the paced nc yer, upto tl rover ofa, SAK nanan pa amc (©) peti of tre years has not apn rm thet of 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