GST exemption amendments for sports event services and national transport permit services take effect with conditional certification. Amendment inserts 12AB alongside 12AA across multiple tariff entries, creates event-specific nil-rate exemptions for services directly or indirectly related to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)), adds a rescheduling provision for hosted services, substitutes a year in select entries, omits serial number 43, inserts a nil-rate entry for National Permit services for goods carriages, and establishes nil-rate admission-right services for AFC Women's Asia Cup 2022; 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 exemption amendments for sports event services and national transport permit services take effect with conditional certification.
Amendment inserts 12AB alongside 12AA across multiple tariff entries, creates event-specific nil-rate exemptions for services directly or indirectly related to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)), adds a rescheduling provision for hosted services, substitutes a year in select entries, omits serial number 43, inserts a nil-rate entry for National Permit services for goods carriages, and establishes nil-rate admission-right services for AFC Women's Asia Cup 2022; effective 1 October 2021.
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