GST exemption for FIFA and PDS-related services introduced, and LLPs recognised as partnership firms under the notification. The notification expands nil-rated services to include FIFA-related services for the U-17 World Cup (subject to certification) and services by Fair Price Shops to governments under the PDS compensated by commission or margin; it renames crop insurance scheme entries to RWCIS and PMFBY, and clarifies that a Limited Liability Partnership is to be treated as a partnership firm for the notification's purposes, with retrospective commencement.
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 and PDS-related services introduced, and LLPs recognised as partnership firms under the notification.
The notification expands nil-rated services to include FIFA-related services for the U-17 World Cup (subject to certification) and services by Fair Price Shops to governments under the PDS compensated by commission or margin; it renames crop insurance scheme entries to RWCIS and PMFBY, and clarifies that a Limited Liability Partnership is to be treated as a partnership firm for the notification's purposes, with retrospective commencement.
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