GST exemptions for sporting event services introduced, plus new nil-rate entries and tariff cross-reference expansions effective from October. Amendment to the State GST rate notification inserts exemptions and new nil-rated headings for services related to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)) and for granting National Permits to goods carriages, expands certain tariff cross-references to include an alternative classification, omits a listed serial entry, updates a year reference, and amends a quantitative threshold to '75% or more'; these changes take effect from 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST exemptions for sporting event services introduced, plus new nil-rate entries and tariff cross-reference expansions effective from October.
Amendment to the State GST rate notification inserts exemptions and new nil-rated headings for services related to AFC Women's Asia Cup 2022 (subject to certification by the Director (Sports)) and for granting National Permits to goods carriages, expands certain tariff cross-references to include an alternative classification, omits a listed serial entry, updates a year reference, and amends a quantitative threshold to "75% or more"; these changes take effect from 1 October 2021.
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