GST exemption: targeted nil-rated services including FIFA event services, transit cargo, government grant-funded services and PDS supplies. The notification amends the GST exemption table to add nil-rated entries for FIFA-related event services (with sports ministry certification), transit cargo services to Nepal and Bhutan, government-entity services funded by grants, and Public Distribution System services by Fair Price Shops; it also updates agricultural insurance scheme nomenclature and clarifies that a Limited Liability Partnership is to be treated as a partnership firm for the notification's purposes.
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Provisions expressly mentioned in the judgment/order text.
GST exemption: targeted nil-rated services including FIFA event services, transit cargo, government grant-funded services and PDS supplies.
The notification amends the GST exemption table to add nil-rated entries for FIFA-related event services (with sports ministry certification), transit cargo services to Nepal and Bhutan, government-entity services funded by grants, and Public Distribution System services by Fair Price Shops; it also updates agricultural insurance scheme nomenclature and clarifies that a Limited Liability Partnership is to be treated as a partnership firm for the notification's purposes.
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