Why are 3 entries in Integrated Tax exemption notification missing from Central Tax exemption?

Yes, serial no 11, 49 and 54 are missing in Notification 12/2017-Central Tax(Rate) compared to Notification 8/2017-Integrated Tax (Rate) dated June 28, 2017 because these entries relate to supplies that are always in the nature of inter-State and can never be intra-State supplies.

(ICAI FAQ PUBLICATION 06-09-2017 : Exemptions on Supply of Services – FAQ NO. 40)

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