GST exemptions for FIFA-related services and Public Distribution System supplies clarified; Limited Liability Partnerships treated as partnership firms. Amendments add nil-rate entries for services related to the international football federation's tournament if certified by the Director (Sports); nil-rate entries for Fair Price Shops supplying essential commodities under the Public Distribution System to central or state governments for commission or margin; update crop insurance scheme names to the Restructured Weather Based Crop Insurance Scheme and Pradhan Mantri Fasal Bima Yojana; and clarify that a Limited Liability Partnership registered under the LLP Act is to be regarded as a partnership firm for the notification's purposes.
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Provisions expressly mentioned in the judgment/order text.
GST exemptions for FIFA-related services and Public Distribution System supplies clarified; Limited Liability Partnerships treated as partnership firms.
Amendments add nil-rate entries for services related to the international football federation's tournament if certified by the Director (Sports); nil-rate entries for Fair Price Shops supplying essential commodities under the Public Distribution System to central or state governments for commission or margin; update crop insurance scheme names to the Restructured Weather Based Crop Insurance Scheme and Pradhan Mantri Fasal Bima Yojana; and clarify that a Limited Liability Partnership registered under the LLP Act is to be regarded as a partnership firm for the notification's purposes.
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