Service exemptions for FIFA event-related services and Public Distribution System sales expand GST zero-rate coverage and clarify LLP treatment. Amendment inserts nil-rated entries: services by and to Fe de ration Internationale de Football Association related to the FIFA U-17 World Cup 2017 (subject to certification by Director (Sports)); services by Fair Price Shops to Central and State Governments/Union territories for sale of PDS commodities against commission or margin; substitutes RWCIS and PMFBY for prior insurance scheme references; and adds that a Limited Liability Partnership under the LLP Act, 2008 is to be considered a partnership firm for the notification.