GST exemption for FIFA-related event services: nil rate applied and PDS commission services exempted; LLP treated as partnership. The notification inserts nil-rated entries for services provided by and to FIFA and its subsidiaries related to the FIFA U-17 World Cup events, conditioned on certification by the Director (Sports), and adds nil-rated entries for Fair Price Shop services to Central and State Governments under the Public Distribution System against commission or margin; it also substitutes updated agricultural insurance scheme names and provides that a Limited Liability Partnership registered under the LLP Act shall be considered a partnership firm.