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        GST Exemption for FIFA U-17 Women's World Cup Services, Certified by Sports Ministry, Amended Effective October 2021

        Chapter 99 outlines a general exemption from GST for services provided by and to the F'ed'eration Internationale de Football Association (FIFA) and its subsidiaries, directly or indirectly related to the FIFA U-17 Women's World Cup 2020 events in India, whenever rescheduled. This exemption is contingent upon certification from the Director of Sports, Ministry of Youth Affairs and Sports, confirming the services' relevance to the events. The provision was amended on September 30, 2021, effective October 1, 2021, and initially inserted on September 30, 2019, effective October 1, 2019.

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