Notification No. 21/2017-Integrated Tax (Rate) [N10-475]

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) (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

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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.

(c) against serial number 36, 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.”.