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TMI Blog
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Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.

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....ember, 2019 G.S.R. 734 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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 makes the following further amendments in the notification of the Government of India, in the ....

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....d the entries relating thereto, the following shall be inserted namely: - (1) (2) (3) (4) (5) "9AA Chapter 99 Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India. Nil Provided that Dire....

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....ding 9967 or Heading 9985 Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. Nil Nil"; (g) after serial number 29A and the entries relating thereto, the following serial number ....

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....es shall be substituted, namely, - "such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)"; (j) after serial number 82 and the entries relating thereto, the following shall be inserted, namely: - (1) (2) (3) (4) (5) "82A Heading 9996 Services by wa....