GST exemption for specified sports event and national permit services expanded, with procedural certification and notification amendments. The notification amends the State GST rate table to add 'or 12AB' in multiple entries, insert 'whenever rescheduled' for events hosted in India, introduce nil-rate exemptions for services related to the AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports), Ministry of Youth Affairs and Sports) and for admission-rights to Cup events, add a nil-rate entry for National Permit granting services for goods carriages, omit a prior entry, adjust an eligibility threshold by inserting '75% or more of the', and updates certain year references.
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GST exemption for specified sports event and national permit services expanded, with procedural certification and notification amendments.
The notification amends the State GST rate table to add "or 12AB" in multiple entries, insert "whenever rescheduled" for events hosted in India, introduce nil-rate exemptions for services related to the AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports), Ministry of Youth Affairs and Sports) and for admission-rights to Cup events, add a nil-rate entry for National Permit granting services for goods carriages, omit a prior entry, adjust an eligibility threshold by inserting "75% or more of the", and updates certain year references.
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