Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

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....tment of Revenue) Notification No. 21/2017-Integrated Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R. 1050 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby....

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....ided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017.";  (b) after serial number 12 and the entries relating thereto, the following shall be inserted namely:-  (1) (2) (3) (4) (5) "12A Heading 9961 or Heading 9962   Service ....

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.... in item (j), for the words "National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)", the words, brackets and letters "Pradhan Mantri Fasal BimaYojana (PMFBY)", shall be substituted; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:- "(iii) A "Limited Liability Partnership" formed and registered under the provisions of ....