Seeks to amend Notification No.FTX.56/2017/25Dated 29th June, 2017 (No. 12/2017) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. - 21/2017 - Assam SGST
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Service exemptions for FIFA U-17 and Public Distribution System vendors expanded, and LLPs recognised as firms under GST. The notification amends the State Tax Rate schedule to exempt services related to FIFA U-17 events upon ministerial certification, and to exempt Fair Price Shop services to Central and State Governments under the Public Distribution System when provided against commission or margin; it also renames agricultural insurance schemes to RWCIS and PMFBY and provides that a Limited Liability Partnership shall be considered a partnership firm for the purposes of 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.
Service exemptions for FIFA U-17 and Public Distribution System vendors expanded, and LLPs recognised as firms under GST.
The notification amends the State Tax Rate schedule to exempt services related to FIFA U-17 events upon ministerial certification, and to exempt Fair Price Shop services to Central and State Governments under the Public Distribution System when provided against commission or margin; it also renames agricultural insurance schemes to RWCIS and PMFBY and provides that a Limited Liability Partnership shall be considered a partnership firm for the purposes of the notification.
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