GST Exemptions: FIFA World Cup related services and PDS sales by fair price shops nil rated; LLPs treated as partnerships. The notification inserts nil-rated entries for FIFA-related services connected to the FIFA U-17 World Cup, subject to certification by the Director (Sports), and for services by Fair Price Shops to governments under the Public Distribution System where payment is commission or margin. It updates scheme nomenclature to the Restructured Weather Based Crop Insurance Scheme and Pradhan Mantri Fasal Bima Yojana, and provides that a Limited Liability Partnership registered under the LLP Act shall be treated 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.
GST Exemptions: FIFA World Cup related services and PDS sales by fair price shops nil rated; LLPs treated as partnerships.
The notification inserts nil-rated entries for FIFA-related services connected to the FIFA U-17 World Cup, subject to certification by the Director (Sports), and for services by Fair Price Shops to governments under the Public Distribution System where payment is commission or margin. It updates scheme nomenclature to the Restructured Weather Based Crop Insurance Scheme and Pradhan Mantri Fasal Bima Yojana, and provides that a Limited Liability Partnership registered under the LLP Act shall be treated as a partnership firm.
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