GST exemption for specified services expands to FIFA event services, PDS fair price shop services, and LLP treatment as firm. The notification inserts nil-rate entries for services related to the international football event, subject to certification by the Ministry of Youth Affairs and Sports, and for Fair Price Shop services to central, state or union territory governments under the Public Distribution System where payment is by commission or margin. It substitutes restructured titles for national crop insurance schemes and clarifies that a Limited Liability Partnership registered under the LLP Act shall be considered a partnership firm for the purposes of the notification.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified services expands to FIFA event services, PDS fair price shop services, and LLP treatment as firm.
The notification inserts nil-rate entries for services related to the international football event, subject to certification by the Ministry of Youth Affairs and Sports, and for Fair Price Shop services to central, state or union territory governments under the Public Distribution System where payment is by commission or margin. It substitutes restructured titles for national crop insurance schemes and clarifies that a Limited Liability Partnership registered under the LLP Act shall be considered a partnership firm for the purposes of the notification.
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