GST exemptions for FIFA event services and PDS supplies introduced, with certification and entity classification conditions. The notification inserts nil-rated entries for services related to FIFA U-17 World Cup 2017, subject to certification by the Director (Sports), and for services provided by Fair Price Shops to Central, State or Union Territory governments under the Public Distribution System against commission or margin. It substitutes updated scheme nomenclature in an exemption entry and provides that a Limited Liability Partnership registered under the LLP Act, 2008 is to be treated as a partnership firm for the purposes of the notification.
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GST exemptions for FIFA event services and PDS supplies introduced, with certification and entity classification conditions.
The notification inserts nil-rated entries for services related to FIFA U-17 World Cup 2017, subject to certification by the Director (Sports), and for services provided by Fair Price Shops to Central, State or Union Territory governments under the Public Distribution System against commission or margin. It substitutes updated scheme nomenclature in an exemption entry and provides that a Limited Liability Partnership registered under the LLP Act, 2008 is to be treated as a partnership firm for the purposes of the notification.
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