Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. - 21/2017 - Integrated GST (IGST) Rate
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GST exemptions for event-related and PDS services, with LLPs treated as partnership firms under notification amendments. The notification inserts IGST exemptions for services provided by and to FIFA related to the FIFA U 17 World Cup, subject to certification by the Director (Sports), and for services supplied by Fair Price Shops to Central and State Governments/Union territories under the Public Distribution System where payment is by commission or margin; substitutes RWCIS and PMFBY for earlier insurance scheme references in the rate table; and provides that a Limited Liability Partnership is to be treated as a partnership firm under the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemptions for event-related and PDS services, with LLPs treated as partnership firms under notification amendments.
The notification inserts IGST exemptions for services provided by and to FIFA related to the FIFA U 17 World Cup, subject to certification by the Director (Sports), and for services supplied by Fair Price Shops to Central and State Governments/Union territories under the Public Distribution System where payment is by commission or margin; substitutes RWCIS and PMFBY for earlier insurance scheme references in the rate table; and provides that a Limited Liability Partnership is to be treated as a partnership firm under the notification.
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