This notification inserts new exemptions for services provided by and to FIFA in relation to the FIFA U-17 Women’s World Cup 2020 and storage/warehousing of agricultural produce. It also modifies turnover thresholds linked to registration-based exemptions and extends time limits in certain exemption entries. The changes were made based on GST Council recommendations.

Issued for earlier notification?

Yes — amends Notification No. 12/2017–Central Tax (Rate).