Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. - 20/2019 - Integrated GST (IGST) Rate

IGST exemption for specified services including FIFA events, cross-border intermediary services, agricultural storage and CAPF insurance.

This notification amends IGST Rate Notification No.9/2017 to exempt specified services at Nil rate: FIFA-related services and admission rights for the FIFA U-17 Women's World Cup, intermediary services where both supplier and recipient of goods are outside the taxable territory (subject to five-year documentary retention of enumerated documents), storage/warehousing of listed agricultural/raw produce, and CAPF group life insurance services; revises registration-threshold wording to refer to the amount qualifying for exemption from registration, inserts an insurance product entry, adjusts comparative phrasing, and updates year references. Effective 1 October 2019.