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of <h1>Kerala Amends GST Act: Exempts Fair Price Shops & FIFA U-17 World Cup Services, Clarifies LLP as Partnership Firm.</h1> The Government of Kerala has amended a previous notification under the Kerala State Goods and Services Tax Act, 2017, effective from August 22, 2017. The amendments exempt certain services from GST. These include services provided by fair price shops to the Central and State Governments under the Public Distribution System for goods like wheat, rice, and kerosene, with compensation in the form of commission or margin. Additionally, services related to the FIFA U-17 World Cup 2017, provided by or to FIFA and its subsidiaries, are exempt, subject to certification by the Director (Sports). The notification also clarifies that a Limited Liability Partnership is considered a partnership firm.
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