Amendments in the notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure, No.12/2017- State Tax (Rate), dated the 30th June, 2017 - 21/2017- State Tax (Rate) - Sikkim SGST
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GST exemptions for FIFA event services and PDS fair price shop supplies; LLPs treated as partnership firms for GST. Nil-rate GST is extended to services related to FIFA event operations upon certification by the Director (Sports), and to services by Fair Price Shops supplying PDS commodities to Central or State governments against commission or margin. The notification updates scheme names to Restructured Weather Based Crop Insurance Scheme and Pradhan Mantri Fasal Bima Yojana, and clarifies that a Limited Liability Partnership constituted under the LLP Act shall be treated as a partnership firm.
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 exemptions for FIFA event services and PDS fair price shop supplies; LLPs treated as partnership firms for GST.
Nil-rate GST is extended to services related to FIFA event operations upon certification by the Director (Sports), and to services by Fair Price Shops supplying PDS commodities to Central or State governments against commission or margin. The notification updates scheme names to Restructured Weather Based Crop Insurance Scheme and Pradhan Mantri Fasal Bima Yojana, and clarifies that a Limited Liability Partnership constituted under the LLP Act shall be treated as a partnership firm.
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