GST exemptions for FIFA event services and PDS Fair Price Shop services, and LLP treated as partnership for notification purposes. The notification inserts Nil-rated entries exempting services related to the FIFA U-17 World Cup 2017 (subject to Ministry certification) and services by Fair Price Shops to State Governments or Union territories under the Public Distribution System against commission or margin. It substitutes revised titles for crop insurance schemes-Restructured Weather Based Crop Insurance Scheme (RWCIS) and Pradhan Mantri Fasal Bima Yojana (PMFBY)-and adds that a Limited Liability Partnership shall be considered a partnership firm for purposes of the notification.
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Provisions expressly mentioned in the judgment/order text.
GST exemptions for FIFA event services and PDS Fair Price Shop services, and LLP treated as partnership for notification purposes.
The notification inserts Nil-rated entries exempting services related to the FIFA U-17 World Cup 2017 (subject to Ministry certification) and services by Fair Price Shops to State Governments or Union territories under the Public Distribution System against commission or margin. It substitutes revised titles for crop insurance schemes-Restructured Weather Based Crop Insurance Scheme (RWCIS) and Pradhan Mantri Fasal Bima Yojana (PMFBY)-and adds that a Limited Liability Partnership shall be considered a partnership firm for purposes of the notification.
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