Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.

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....f the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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 notific....

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....Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under AFC Women's Asia Cup 2022."; (iv) against serial numbers 9D a....

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.... after the figures and letters "12AA", word, figures and letters " or 12AB" shall be inserted; (x) after serial number 82A and the entries relating thereto, the following shall be inserted, namely : - (1) (2) (3) (4) (5) "82B Heading 9996 Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022 Nil Nil"; 2. This notification shall come into fo....