Central Tax (Rate) Notification No 21 of 2017 dt 22nd August, 2017 under GST

 

 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:-

 

(1)

(2)

 

(3)

 

 

(4)

 

 

(5)

 

 

 

 

 

 

 

 

 

“9A

Chapter 99

Services

provided

by  and

to

 

Provided that Director

 

 

Fédération

Internationale

de

 

(Sports),

Ministry

of

 

 

Football Association (FIFA) and

 

Youth

 

Affairs

and

 

 

its    subsidiaries

directly

or

 

Sports

 

certifies

that

 

 

indirectly  related  to  any  of  the

Nil

the

services

are

 

 

events  under  FIFA  U-17  World

 

directly

or  indirectly

 

 

Cup 2017 to be hosted in India.

 

 

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 inserted namely:-

 

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

“11A

Heading 9961

Service  provided  by  Fair  Price

 

 

 

or

Shops to

Central Government by

Nil

Nil

 

Heading 9962

way  of

sale  of  wheat,  rice  and

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

coarse    grains   under    Public

 

 

 

 

Distribution System(PDS) against

 

 

 

 

consideration  in  the  form  of

 

 

 

 

commission or margin.

 

 

 

 

 

 

 

11B

Heading 9961

Service  provided  by  Fair  Price

 

 

 

or

Shops  to  State  Governments  or

 

 

 

Heading 9962

Union territories by way of sale

 

 

 

 

of kerosene, sugar, edible oil, etc.

Nil

Nil”;

 

 

under Public Distribution System

 

 

 

 

(PDS) against consideration in the

 

 

 

 

form of commission or margin.

 

 

 

 

 

 

 

 

(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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