Integrated Tax (Rate) Notification No. 21 of 2017 DT 22nd August, 2017, GST

Posted on 21 April 2023 Category : Notifications

Notification No. 21/2017 Integrated Tax (Rate) DT on 22^nd August, 2017, GST

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.

The Extract of GST Notification No. 21/2017 – Integrated Tax (Rate) is given below:

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

New Delhi, the 22^nd 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 28^th 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 28^th 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		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 12 and the entries relating thereto, the following shall be inserted namely:-

(1)	(2)	(3)	(4)	(5)

“12A	Heading 9961	Service provided by Fair Price	Nil	Nil

		1

	or	Shops to	Central Government by
	Heading 9962	way of sale of wheat, rice and
		coarse	grains under Public
		Distribution System(PDS) against
		consideration in the form of
		commission or margin.

12B	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.

(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. 9/2017 - Integrated Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 684 (E), dated the 28^th June, 2017.

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