Tax exemption expansion for specified sporting-event services and national permit services under state GST, subject to certification. The notification amends the State GST rate schedule by inserting references to 12AB alongside 12AA, adding nil-rated entries for services related to the AFC Women's Asia Cup 2022 (including services by and to the AFC and rights of admission) subject to certification by the Director (Sports), inserting a nil-rated entry for National Permit grant services for goods carriages, omitting a prior serial, modifying a percentage eligibility phrase to '75% or more,' and updating certain year references; these changes take effect from the specified effective date.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption expansion for specified sporting-event services and national permit services under state GST, subject to certification.
The notification amends the State GST rate schedule by inserting references to 12AB alongside 12AA, adding nil-rated entries for services related to the AFC Women's Asia Cup 2022 (including services by and to the AFC and rights of admission) subject to certification by the Director (Sports), inserting a nil-rated entry for National Permit grant services for goods carriages, omitting a prior serial, modifying a percentage eligibility phrase to "75% or more," and updating certain year references; these changes take effect from the specified effective date.
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