GST exemption for event-related services to AFC Women's Asia Cup, certified by Director (Sports), applies from the effective date. The Kerala SGST notification amends the exemption table by inserting 12AB alongside 12AA in specified entries, adds exempt entries for services related to AFC Women's Asia Cup 2022 (including admission rights) subject to certification by the Director (Sports), inserts an exempt entry for National Permit grants, omits serial 43, updates certain year references to 2022, and modifies a threshold to read '75% or more of the'; the amendments are effective from 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for event-related services to AFC Women's Asia Cup, certified by Director (Sports), applies from the effective date.
The Kerala SGST notification amends the exemption table by inserting 12AB alongside 12AA in specified entries, adds exempt entries for services related to AFC Women's Asia Cup 2022 (including admission rights) subject to certification by the Director (Sports), inserts an exempt entry for National Permit grants, omits serial 43, updates certain year references to 2022, and modifies a threshold to read "75% or more of the"; the amendments are effective from 1 October 2021.
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