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Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. - 21/2019 - Union Territory GST (UTGST) Rate
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GST exemption extended for specified event services, warehousing and CAPF group insurance, subject to prescribed certification. Amendment to the Union Territory Tax (Rate) notification replaces fixed monetary registration thresholds with a criterion tied to eligibility for exemption from registration under the Central Goods and Services Tax Act, 2017, inserts nil-rate exemptions for services related to FIFA U-17 Women's World Cup (subject to certification by Director (Sports)), adds nil-rated entries for warehousing services of specified agricultural commodities and for life insurance under Central Armed Police Forces Group Insurance Schemes, and updates certain temporal and textual entries; changes are effected by substitutions and insertions in the Table of Notification No.12/2017.
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 extended for specified event services, warehousing and CAPF group insurance, subject to prescribed certification.
Amendment to the Union Territory Tax (Rate) notification replaces fixed monetary registration thresholds with a criterion tied to eligibility for exemption from registration under the Central Goods and Services Tax Act, 2017, inserts nil-rate exemptions for services related to FIFA U-17 Women's World Cup (subject to certification by Director (Sports)), adds nil-rated entries for warehousing services of specified agricultural commodities and for life insurance under Central Armed Police Forces Group Insurance Schemes, and updates certain temporal and textual entries; changes are effected by substitutions and insertions in the Table of Notification No.12/2017.
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