Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. - 07/2021 - Union Territory GST (UTGST) Rate
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Nil-rated GST for services linked to AFC Women's Asia Cup and related UTGST rate classification amendments take effect. The notification amends the Union Territory GST rate schedule by inserting 'or 12AB' in multiple entries, adding Nil-rated classifications for AFC Women's Asia Cup-related services (subject to certification by Director (Sports)), creating a Nil-rated entry for admission-right services to those events, substituting certain operative years, omitting serial entry 43, inserting a Nil-rated entry for national permit services, and adjusting an entry to require a specified qualifying proportion; 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.
Nil-rated GST for services linked to AFC Women's Asia Cup and related UTGST rate classification amendments take effect.
The notification amends the Union Territory GST rate schedule by inserting "or 12AB" in multiple entries, adding Nil-rated classifications for AFC Women's Asia Cup-related services (subject to certification by Director (Sports)), creating a Nil-rated entry for admission-right services to those events, substituting certain operative years, omitting serial entry 43, inserting a Nil-rated entry for national permit services, and adjusting an entry to require a specified qualifying proportion; effective 1 October 2021.
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