Registration exemption alignment: Punjab GST ties thresholds to Central GST exemption and adds nil-rated event and sector services. Amendment replaces fixed monetary registration thresholds with a test referring to exemption from registration under the Central Goods and Services Tax Act; adds nil-rated exemptions for FIFA U-17 Women's World Cup related services (subject to certification), for admission to event venues, for storage or warehousing of specified agricultural and raw commodities, and for life insurance services provided by Central Armed Police Forces Group Insurance Funds under group schemes; and makes related textual updates including insertion of 'or equal to', year substitutions, and inclusion of 'Bangla Shasya Bima.'
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Registration exemption alignment: Punjab GST ties thresholds to Central GST exemption and adds nil-rated event and sector services.
Amendment replaces fixed monetary registration thresholds with a test referring to exemption from registration under the Central Goods and Services Tax Act; adds nil-rated exemptions for FIFA U-17 Women's World Cup related services (subject to certification), for admission to event venues, for storage or warehousing of specified agricultural and raw commodities, and for life insurance services provided by Central Armed Police Forces Group Insurance Funds under group schemes; and makes related textual updates including insertion of "or equal to", year substitutions, and inclusion of "Bangla Shasya Bima."
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