Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. - 07/2021 - Central GST (CGST) Rate
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GST rate amendments: exemptions for AFC Women's Asia Cup services and national permits take effect. The Central GST rate notification is amended to add cross-reference to an additional registration/category, insert wording on services 'whenever rescheduled,' and to add, alter or omit specified tariff entries. New nil-rated entries cover services by and to the Asian Football Confederation related to AFC Women's Asia Cup 2022 (subject to Director (Sports) certification), right of admission to those events, and services granting National Permits to goods carriages to operate nationwide/contiguous states. Other changes substitute a year in two entries, insert a 75% threshold in an entry, and omit a listed serial. The amendments are effective 1 October 2021.
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 rate amendments: exemptions for AFC Women's Asia Cup services and national permits take effect.
The Central GST rate notification is amended to add cross-reference to an additional registration/category, insert wording on services "whenever rescheduled," and to add, alter or omit specified tariff entries. New nil-rated entries cover services by and to the Asian Football Confederation related to AFC Women's Asia Cup 2022 (subject to Director (Sports) certification), right of admission to those events, and services granting National Permits to goods carriages to operate nationwide/contiguous states. Other changes substitute a year in two entries, insert a 75% threshold in an entry, and omit a listed serial. The amendments are effective 1 October 2021.
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