GST registration threshold tied to statutory exemption; new nil-rate exemptions for FIFA event services and specified storage services. The notification amends Assam SGST Notification No. FTX.56/2017/25 by replacing fixed monetary registration thresholds with the functional phrase tying exemption to the amount that renders a person eligible for exemption under the Assam GST Act, inserting nil-rate service entries for FIFA U-17 Women's World Cup 2020 related services (subject to Ministry certification), storage/warehousing of specified agricultural commodities, CAPF Group Insurance Fund life insurance services, adding 'Bangla Shasya Bima,' and substituting the year '2019' with '2020' in certain entries; effective from 1 October 2019.
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GST registration threshold tied to statutory exemption; new nil-rate exemptions for FIFA event services and specified storage services.
The notification amends Assam SGST Notification No. FTX.56/2017/25 by replacing fixed monetary registration thresholds with the functional phrase tying exemption to the amount that renders a person eligible for exemption under the Assam GST Act, inserting nil-rate service entries for FIFA U-17 Women's World Cup 2020 related services (subject to Ministry certification), storage/warehousing of specified agricultural commodities, CAPF Group Insurance Fund life insurance services, adding "Bangla Shasya Bima," and substituting the year "2019" with "2020" in certain entries; effective from 1 October 2019.
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