Seeks to amend notification No. 12/2017-CT(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

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..... ication No. 21/2017- Central Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R.1046 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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 .....

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..... ts certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017."; (b) after serial number 11 and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) "11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains und .....

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..... d 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.35 .....

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