Notification No. 21/2017
Date: August 22, 2017
Subject: Exemption of services relating to FIFA U-17 World Cup 2017 and PDS operations.
Description:
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries relating to FIFA U-17 World Cup 2017. It also exempts services by Fair Price Shops to Central and State Governments under the Public Distribution System and inserts an explanation treating LLPs as partnership firms.
Issued for earlier notification?
Yes — amends Notification No. 12/2017–Central Tax (Rate).
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