GST exemption threshold aligned with central registration criteria; targeted zero-rate and exempt service entries added for event, storage, and insurance services. The notification amends the State GST rate schedule by replacing fixed turnover thresholds with a reference to the amount qualifying for exemption under the Central GST Act, inserts zero-rated entries for services related to the FIFA U-17 Women's World Cup 2020 (subject to Ministry certification), adds zero-rate and exempt entries for specified storage, warehousing, and group life-insurance services, adjusts certain year references, and inserts an additional crop insurance entry; effective 1 October 2019.
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Provisions expressly mentioned in the judgment/order text.
GST exemption threshold aligned with central registration criteria; targeted zero-rate and exempt service entries added for event, storage, and insurance services.
The notification amends the State GST rate schedule by replacing fixed turnover thresholds with a reference to the amount qualifying for exemption under the Central GST Act, inserts zero-rated entries for services related to the FIFA U-17 Women's World Cup 2020 (subject to Ministry certification), adds zero-rate and exempt entries for specified storage, warehousing, and group life-insurance services, adjusts certain year references, and inserts an additional crop insurance entry; effective 1 October 2019.
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