GST exemption entries amended to widen nil-rate treatment for sports-related services, warehousing services, and specified registration thresholds. GST exemption entries under the Uttar Pradesh Goods and Services Tax framework are amended to link the turnover threshold to exemption from registration, insert nil-rate entries for services connected with Fe de ration Internationale de Football Association and the FIFA U-17 Women's World Cup 2020, and add a nil-rate entry for right to admission to events under that tournament. The notification also extends nil-rate treatment to storage or warehousing of specified agricultural produce, includes Bangla Shasya Bima, and makes related entry-specific textual and year substitutions, with retrospective effect from 1 October 2019.
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Provisions expressly mentioned in the judgment/order text.
GST exemption entries amended to widen nil-rate treatment for sports-related services, warehousing services, and specified registration thresholds.
GST exemption entries under the Uttar Pradesh Goods and Services Tax framework are amended to link the turnover threshold to exemption from registration, insert nil-rate entries for services connected with Fe de ration Internationale de Football Association and the FIFA U-17 Women's World Cup 2020, and add a nil-rate entry for right to admission to events under that tournament. The notification also extends nil-rate treatment to storage or warehousing of specified agricultural produce, includes Bangla Shasya Bima, and makes related entry-specific textual and year substitutions, with retrospective effect from 1 October 2019.
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