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<h1>GST exemption for services linked to AFC tournament events requires certification by the Director (Sports).</h1> Exemption from GST applies to services provided by and to the Asian Football Confederation and its subsidiaries linked to AFC Women's Asia Cup 2022 events, subject to certification by the Director (Sports), Ministry of Youth Affairs and Sports that the services are directly or indirectly related to those events; the provision was inserted by notification and is effective from the notified date.