Amends notification No. 12/2017-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.

Document Text

[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 22nd 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 28th 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 28th 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) “10A Chapter 99 (2) (3) (4) Internationale Services provided by and to de Fédération Football Association (FIFA) and its or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. subsidiaries directly Nil (5) Provided that Director (Sports), Ministry of and Youth Affairs that Sports certifies are services the 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) “12A Heading 9961 Service provided by Fair Price (2) (3) (4) Nil (5) Nil 1 or Heading 9962 12B Heading 9961 or Heading 9962 grains Shops to Central Government by way of sale of wheat, rice and coarse under Public Distribution System(PDS) against consideration the form of in commission or margin. 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. (c) against serial number 36, in column (3),- Nil Nil”; (A) in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National Agricultural letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be substituted; the words, brackets and Insurance Scheme”, (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 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017. 2

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