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        GST - States

        Amendment in Notification No.FIN/REV-3/GST/1/08 (Pt-1) “O” dated the 30th June 2017 - FIN/REV-3/GST/1/08(Pt-1) (Vol.II)/95 - Nagaland SGST

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        Exemptions for AFC Women's Asia Cup 2022-related services added, subject to Director (Sports) certification and nil-rating. The notification amends schedule entries under the Nagaland GST framework by inserting 'or 12AB' after existing '12AA' references, removing references to 'Governmental authority or a Government Entity' in specified serials, and updating year figures from 2021 to 2022. It deletes serial 43 and adds new nil-rated entries: serial 9AB (Chapter 99) exempting services provided by and to the Asian Football Confederation and subsidiaries related to AFC Women's Asia Cup 2022, subject to Director (Sports) certification; serial 61A (Heading 9991) for National Permit services; and serial 82B (Heading 9996) for right-to-admission to tournament events. Effective 1 October 2021.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Exemptions for AFC Women's Asia Cup 2022-related services added, subject to Director (Sports) certification and nil-rating.

                                The notification amends schedule entries under the Nagaland GST framework by inserting "or 12AB" after existing "12AA" references, removing references to "Governmental authority or a Government Entity" in specified serials, and updating year figures from 2021 to 2022. It deletes serial 43 and adds new nil-rated entries: serial 9AB (Chapter 99) exempting services provided by and to the Asian Football Confederation and subsidiaries related to AFC Women's Asia Cup 2022, subject to Director (Sports) certification; serial 61A (Heading 9991) for National Permit services; and serial 82B (Heading 9996) for right-to-admission to tournament events. Effective 1 October 2021.


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