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        GST

        Seeks to amend notification No. 12/2017-CT(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 - Union Territory GST (UTGST) Rate

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        Tax exemption for FIFA event services and Fair Price Shop PDS services extended under amended UTGST notification. The UTGST rate notification is amended to exempt services by and to FIFA related to the FIFA U 17 World Cup 2017 (subject to certification) and to exempt Fair Price Shop services to Central and State Governments or Union Territories under the Public Distribution System when consideration is commission or margin; scheme names are updated to RWCIS and PMFBY, and an Explanation now treats a Limited Liability Partnership as a partnership firm.
                      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.

                            Tax exemption for FIFA event services and Fair Price Shop PDS services extended under amended UTGST notification.

                            The UTGST rate notification is amended to exempt services by and to FIFA related to the FIFA U 17 World Cup 2017 (subject to certification) and to exempt Fair Price Shop services to Central and State Governments or Union Territories under the Public Distribution System when consideration is commission or margin; scheme names are updated to RWCIS and PMFBY, and an Explanation now treats a Limited Liability Partnership as a partnership firm.


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