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[GST] Exempt Services Provided By Fair Price Shops to Govt & Those Provided By & To FIFA For FIFA U-17

Taxation Laws (Country: India)

Relevant CBEC's notifications are as follows:

1) CGST – Notification No. 21/2017-Central Tax (Rate), dt. 22-08-2017 – Seeks to amend notification No. 12/2017-CT(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.


2) IGST – Notification No. 21/2017-Integrated Tax (Rate), dt. 22-08-2017 – 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.


3) UTGST – Notification No. 21/2017-Union Territory Tax (Rate), dt. 22-08-2017 – Seeks to amend notification No. 12/2017-CT(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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