Amendment to Notification No. 12-2017- State Tax (Rate) to exempt services provided by Fair Price Shops to Government. - 21/2017-State Tax (Rate) - Maharashtra SGST
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GST exemption for Fair Price Shop services to government removes tax on PDS commission and margin. The notification inserts nil-rate exemptions for services to and by FIFA relating to FIFA U-17 World Cup events, and for services provided by Fair Price Shops to Central, State or Union territory governments for sale of food and related commodities under the Public Distribution System against commission or margin. It also substitutes terminology for specified agricultural insurance schemes and provides that a Limited Liability Partnership formed under the LLP Act shall be considered a partnership firm for the notification's purposes.
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 exemption for Fair Price Shop services to government removes tax on PDS commission and margin.
The notification inserts nil-rate exemptions for services to and by FIFA relating to FIFA U-17 World Cup events, and for services provided by Fair Price Shops to Central, State or Union territory governments for sale of food and related commodities under the Public Distribution System against commission or margin. It also substitutes terminology for specified agricultural insurance schemes and provides that a Limited Liability Partnership formed under the LLP Act shall be considered a partnership firm for the notification's purposes.
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