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.
21/2017 Dated:- 22-8-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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. 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 recommendation
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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 namely:-
(1)
(2)
(3)
(4)
(5)
“12A
Heading 9961
or
Heading 9962
Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.
Nil
Nil
12B
Heading 9961
or
Heading 9962
Service provided by Fair Price Shops to State Governments or Union territories by way of sale of
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