GST exemption expansion: Goa adds specific event and supply exemptions and adjusts registration threshold eligibility. The notification amends the Goa GST rate schedule by replacing fixed turnover thresholds with a reference to the amount that qualifies for exemption under the Goa GST Act, inserts nil-rate entries for FIFA U-17 Women's World Cup-related services (subject to sport ministry certification) and for admission rights to those events, adds nil-rate treatment for storage or warehousing of specified agricultural and raw commodities, recognizes nil-rate life insurance services provided by Central Armed Police Forces Group Insurance Funds, inserts an additional insurance exemption entry, and updates certain year references; effective from 1 October 2019.
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GST exemption expansion: Goa adds specific event and supply exemptions and adjusts registration threshold eligibility.
The notification amends the Goa GST rate schedule by replacing fixed turnover thresholds with a reference to the amount that qualifies for exemption under the Goa GST Act, inserts nil-rate entries for FIFA U-17 Women's World Cup-related services (subject to sport ministry certification) and for admission rights to those events, adds nil-rate treatment for storage or warehousing of specified agricultural and raw commodities, recognizes nil-rate life insurance services provided by Central Armed Police Forces Group Insurance Funds, inserts an additional insurance exemption entry, and updates certain year references; effective from 1 October 2019.
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