GST exemption amendments expand nil-rated services for sports events, national permits, and registered charitable entities under Assam rules. The Assam GST rate notification amends specified exemption entries by adding references to 12AB alongside 12AA, substituting 2022 for 2021 in selected serial numbers, and revising descriptions relating to exempt services for designated sporting events and related admissions. It also introduces nil-rated entries for AFC-related services connected with the AFC Women's Asia Cup 2022, subject to certification, and for granting National Permit services to goods carriages operating throughout India or contiguous States, while omitting one serial entry.
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Provisions expressly mentioned in the judgment/order text.
GST exemption amendments expand nil-rated services for sports events, national permits, and registered charitable entities under Assam rules.
The Assam GST rate notification amends specified exemption entries by adding references to 12AB alongside 12AA, substituting 2022 for 2021 in selected serial numbers, and revising descriptions relating to exempt services for designated sporting events and related admissions. It also introduces nil-rated entries for AFC-related services connected with the AFC Women's Asia Cup 2022, subject to certification, and for granting National Permit services to goods carriages operating throughout India or contiguous States, while omitting one serial entry.
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