Notification no 21/2017 Central Tax (Rate) date on 22nd August, 2017, GST
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.
The extract of GST Notification No. 21/2017- Central Tax (Rate) is given below:
Notification No. 21/2017- Central Tax (Rate), GST
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, 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 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 amendments in the notification of the Government of India, 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,-
(i) in the Table,-
(a) after serial number 9 and the entries relating thereto, the following shall be inserted namely:-
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(1)
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(2)
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(3)
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(4)
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(5)
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“9A
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Chapter 99
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Services
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provided
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by and
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to
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Provided that Director
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Fédération
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Internationale
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de
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(Sports),
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Ministry
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of
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Football Association (FIFA) and
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Youth
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Affairs
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and
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its subsidiaries
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directly
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or
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Sports
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certifies
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that
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indirectly related to any of the
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Nil
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the
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services
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are
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events under FIFA U-17 World
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directly
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or indirectly
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Cup 2017 to be hosted in India.
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related to any of the
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events under FIFA U-
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17 World Cup 2017.”;
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(b) after serial number 11 and the entries relating thereto, the following shall be inserted namely:-
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(1)
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(2)
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(3)
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(4)
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(5)
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“11A
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Heading 9961
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Service provided by Fair Price
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or
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Shops to
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Central Government by
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Nil
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Nil
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Heading 9962
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way of
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sale of wheat, rice and
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1
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coarse grains under Public
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Distribution System(PDS) against
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consideration in the form of
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commission or margin.
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11B
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Heading 9961
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Service provided by Fair Price
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or
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Shops to State Governments or
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Heading 9962
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Union territories by way of sale
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of kerosene, sugar, edible oil, etc.
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Nil
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Nil”;
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under Public Distribution System
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(PDS) against consideration in the
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form of commission or margin.
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(c) against serial number 35, in column (3),-
(A) in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme”, the words, brackets and letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be substituted;
(B) in item (j), for the words “National Agricultural Insurance Scheme (Rashtriya Krishi Bima 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 of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership 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, vide notification 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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