Tax exemption for football event services: conditional nil rate; fair price shop PDS services also nil-rated under GST rules. Amendments add nil-rated services: services by and to the international football federation relating to FIFA U-17 World Cup events, conditional on certification by the Director (Sports); services by Fair Price Shops to Central and State Governments for sale of PDS commodities against commission or margin; update nomenclature of agricultural insurance schemes to Restructured Weather Based Crop Insurance Scheme and Pradhan Mantri Fasal Bima Yojana; and clarify that a limited liability partnership is to be treated as 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.
Tax exemption for football event services: conditional nil rate; fair price shop PDS services also nil-rated under GST rules.
Amendments add nil-rated services: services by and to the international football federation relating to FIFA U-17 World Cup events, conditional on certification by the Director (Sports); services by Fair Price Shops to Central and State Governments for sale of PDS commodities against commission or margin; update nomenclature of agricultural insurance schemes to Restructured Weather Based Crop Insurance Scheme and Pradhan Mantri Fasal Bima Yojana; and clarify that a limited liability partnership is to be treated as a partnership firm under the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
