Seeks to amend notification No. 12/2017- State Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021 - 07/2021 - State Tax (Rate) - Maharashtra SGST
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GST exemption expanded for services related to AFC Women's Asia Cup, national permit grants and event admission services. The notification amends the Maharashtra State Tax (Rate) schedule to add classification 12AB, permit exemptions for services related to the AFC Women's Asia Cup-conditional on certification by the Director (Sports), Ministry of Youth Affairs and Sports-and to insert Nil-rated entries for National Permit granting services (Heading 9991) and right-to-admission services for Cup events (Heading 9996). It also inserts a clause covering rescheduled hosted events, substitutes a later year in certain entries, omits serial 43, and makes related cross-references; the amendments are effective from 1st October, 2021.
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GST exemption expanded for services related to AFC Women's Asia Cup, national permit grants and event admission services.
The notification amends the Maharashtra State Tax (Rate) schedule to add classification 12AB, permit exemptions for services related to the AFC Women's Asia Cup-conditional on certification by the Director (Sports), Ministry of Youth Affairs and Sports-and to insert Nil-rated entries for National Permit granting services (Heading 9991) and right-to-admission services for Cup events (Heading 9996). It also inserts a clause covering rescheduled hosted events, substitutes a later year in certain entries, omits serial 43, and makes related cross-references; the amendments are effective from 1st October, 2021.
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