Amendments in the Notification of the Government of Himachal Pradesh, No.12/2017- State Tax (Rate), dated the 30th June, 2017. - 21/2019-State Tax (Rate) - Himachal Pradesh SGST
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GST exemption threshold changed and FIFA U 17 event services added as nil-rated with certification requirement. Amendments substitute prior monetary thresholds with a functional registration exemption threshold, update certain year figures from 2019 to 2020, and insert nil-rate entries: FIFA U-17 Women's World Cup-related services (subject to Director (Sports) certification), storage or warehousing services for specified agricultural and allied goods, right-to-admission services for FIFA U-17 Women's World Cup events, and inclusion of an agricultural insurance sub-entry; effective 1 October 2019.
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 threshold changed and FIFA U 17 event services added as nil-rated with certification requirement.
Amendments substitute prior monetary thresholds with a functional registration exemption threshold, update certain year figures from 2019 to 2020, and insert nil-rate entries: FIFA U-17 Women's World Cup-related services (subject to Director (Sports) certification), storage or warehousing services for specified agricultural and allied goods, right-to-admission services for FIFA U-17 Women's World Cup events, and inclusion of an agricultural insurance sub-entry; effective 1 October 2019.
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