GST exemptions expanded: nil-rated services for FIFA event-related activities and PDS sales by fair price shops. The notification inserts nil-rated GST entries for services related to the FIFA U-17 World Cup, conditional on certification by the Director (Sports), and for services by Fair Price Shops to Central and State Governments under the Public Distribution System where consideration is commission or margin; it also substitutes updated names for specified crop insurance schemes and declares that a Limited Liability Partnership registered under the LLP Act shall be treated as a partnership firm.
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Provisions expressly mentioned in the judgment/order text.
GST exemptions expanded: nil-rated services for FIFA event-related activities and PDS sales by fair price shops.
The notification inserts nil-rated GST entries for services related to the FIFA U-17 World Cup, conditional on certification by the Director (Sports), and for services by Fair Price Shops to Central and State Governments under the Public Distribution System where consideration is commission or margin; it also substitutes updated names for specified crop insurance schemes and declares that a Limited Liability Partnership registered under the LLP Act shall be treated as a partnership firm.
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