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IGST-Notification No. 21/2017-Integrated Tax (Rate) dated, 22nd August, 2017

IGST-Notification No. 21/2017-Integrated Tax (Rate) dated, 22nd August, 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.

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 21/2017-Integrated Tax (Rate)

New Delhi, the 22nd August, 2017

G.S.R…..(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 makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 684(E), dated the 28th June, 2017, namely:-

In the said notification,-

(i) in the Table,-

(a) after serial number 10 and the entries relating thereto, the following shall be inserted

                 namely:-

(1) (2) (3) (4) (5)
“10A 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 World
Cup 2017 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 FIFA U-
17 World Cup 2017.”;

(b) after serial number 12 and the entries relating thereto, the following shall be inserted

 

(1) (2) (3) (4) (5)
“12A Heading 9961 Service provided by Fair Price Nil Nil

click on the below link to Read/Download the IGST-Notification No. 21/2017-Integrated Tax (Rate) dated, 22nd August, 2017

 

IGST-Notification No. 21/2017-Integrated Tax (Rate) dated, 22nd August, 2017
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