Tripura GST changes: FIFA U 17 event services and PDS fair price shop services nil-rated; LLP treated as firm. The notification inserts nil-rated entries for services related to the FIFA U 17 World Cup 2017 certified by the Director (Sports), and for Fair Price Shop sales under the Public Distribution System to central, state or union territory governments where payment is by commission or margin. It substitutes earlier agricultural insurance scheme names with the Restructured Weather Based Crop Insurance Scheme (RWCIS) and Pradhan Mantri Fasal Bima Yojana (PMFBY). The Explanation is amended to treat a Limited Liability Partnership as a partnership firm. The amendments take effect upon Gazette publication.
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Tripura GST changes: FIFA U 17 event services and PDS fair price shop services nil-rated; LLP treated as firm.
The notification inserts nil-rated entries for services related to the FIFA U 17 World Cup 2017 certified by the Director (Sports), and for Fair Price Shop sales under the Public Distribution System to central, state or union territory governments where payment is by commission or margin. It substitutes earlier agricultural insurance scheme names with the Restructured Weather Based Crop Insurance Scheme (RWCIS) and Pradhan Mantri Fasal Bima Yojana (PMFBY). The Explanation is amended to treat a Limited Liability Partnership as a partnership firm. The amendments take effect upon Gazette publication.
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