Ankita Khetan | Aug 22, 2017 |
CGST(Rate) Notification No. 21/2017-Central Tax (Rate) dated 22.08.17
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.
[TO BE PUBLISHED IN THE GAZETTEOF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 21/2017- Central Tax (Rate)
New Delhi, the 22nd August, 2017
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 11 of theCentral Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on beingsatisfied that it is necessary in the public interest so to do, on the recommendations of theCouncil, hereby makes the following amendments in the notification of the Government ofIndia, in the Ministry of Finance (Department of Revenue), No.12/2017- Central 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. 691(E), dated the 28th June, 2017, namely:-
In the said notification,-
(a) after serial number 9 and the entries relating thereto, the following shall be insertednamely:-
(1) | (2) | (3) | (4) | (5) |
| 9A | Chapter 99 | Services provided by and to Fdration 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 11 and the entries relating thereto, the following shall be insertednamely:-
(1) | (2) | (3) | (4) | (5) |
| 11A | 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 |
| 11B | Heading 9961 or Heading 9962 | Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. | Nil | Nil |
(c) against serial number 35, in column (3),-
(A) in item (h), for the words Weather Based Crop Insurance Scheme or the ModifiedNational Agricultural Insurance Scheme, the words, brackets and lettersRestructured Weather Based Crop Insurance Scheme (RWCIS), shall be substituted;
(B) in item (j), for the words National Agricultural Insurance Scheme (Rashtriya KrishiBima Yojana), the words, brackets and letters Pradhan Mantri Fasal BimaYojana(PMFBY), shall be substituted;
(ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted,namely:-
(iii) A Limited Liability Partnership formed and registered under the provisions ofthe Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as apartnership firm or a firm..
[F. No.354/173/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, videnotification No. 12/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R.691 (E), dated the 28th June, 2017.
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