GST exemption for FIFA-related event services and PDS commissions instituted, subject to sports ministry certification and classification updates. The notification inserts zero-rated entries for services by and to FIFA related to the FIFA U-17 World Cup 2017 subject to certification by the Director (Sports), and for services by Fair Price Shops to Central and State Governments under the Public Distribution System when consideration is in the form of commission or margin; it also renames certain crop insurance schemes and provides that a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm for the notification's purposes.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for FIFA-related event services and PDS commissions instituted, subject to sports ministry certification and classification updates.
The notification inserts zero-rated entries for services by and to FIFA related to the FIFA U-17 World Cup 2017 subject to certification by the Director (Sports), and for services by Fair Price Shops to Central and State Governments under the Public Distribution System when consideration is in the form of commission or margin; it also renames certain crop insurance schemes and provides that a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm for the notification's purposes.
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