Tax exemption for admission rights to FIFA youth World Cup events granted by amendment to GST rates. The Central Government, under section 11(1) of the Central Goods and Services Tax Act, 2017 and on the Council's recommendation, amends Notification No.12/2017-Central Tax (Rate) by inserting serial 82, Chapter 9996, to exempt services by way of right to admission to events organised under FIFA U-17 World Cup 2017 from central tax (Nil rate).