Amendment to Exemption Notification No.G.O.Ms.No.588, Revenue (CT-II) Dept., Dt.12-12-2017. to exempt services provided by Fair Price Shops to Government and those provided by RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. - G.O.Ms.No. 589 - Andhra Pradesh SGST
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GST exemption amendments extend relief for Fair Price Shops and specified crop insurance schemes, with LLPs treated as partnerships. The notification amends the exemption schedule to add GST exemptions for services related to the FIFA U 17 World Cup (subject to certification) and for services by Fair Price Shops to governments under the Public Distribution System provided as commission or margin. It renames specified crop insurance schemes to RWCIS and PMFBY and clarifies that a Limited Liability Partnership is to be treated as a partnership firm for the notification's purposes.
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.
GST exemption amendments extend relief for Fair Price Shops and specified crop insurance schemes, with LLPs treated as partnerships.
The notification amends the exemption schedule to add GST exemptions for services related to the FIFA U 17 World Cup (subject to certification) and for services by Fair Price Shops to governments under the Public Distribution System provided as commission or margin. It renames specified crop insurance schemes to RWCIS and PMFBY and clarifies that a Limited Liability Partnership is to be treated as a partnership firm for the notification's purposes.
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