May 2016 idt amendment doubt?

sandhya (CA Final) (185 Points)

14 March 2016  

Whether the following 3 amendments are applicable for May 2016 Final IDT exam ?

 1. swachh bharat cess
 2. all services provided by govt./local authority to business entity removed from negative list
 3. service tax to be payable by the recipient of service (i.e paid under reverse charge)in relation to ALL services provided by Government to business entities (except specified services)

 

I found these amendments in the supplementary study paper for May 2016...whose effective dt is only after 31/10/15. So are these amendments applicble for May 2016 exam.. Pls clarify!!