GST exemption for FIFA event services and PDS fair price shop services; LLPs treated as firms. The notification expands nil-rated GST entries to cover services by and to FIFA and its subsidiaries for FIFA U-17 World Cup events (subject to Ministry of Youth Affairs and Sports certification), and services by Fair Price Shops to Central and State/UT governments under the Public Distribution System for sales against commission or margin; it updates insurance scheme names to RWCIS and PMFBY and provides that a Limited Liability Partnership shall be considered a partnership firm under the notification.
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 FIFA event services and PDS fair price shop services; LLPs treated as firms.
The notification expands nil-rated GST entries to cover services by and to FIFA and its subsidiaries for FIFA U-17 World Cup events (subject to Ministry of Youth Affairs and Sports certification), and services by Fair Price Shops to Central and State/UT governments under the Public Distribution System for sales against commission or margin; it updates insurance scheme names to RWCIS and PMFBY and provides that a Limited Liability Partnership shall be considered a partnership firm under the notification.
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