Notification No. 21/2019 – Central Tax (Rate) Explained

Important Keyword: GST Notification No. 21/2019, Central Tax exemption, GST Council 37th meeting, GST warehousing exemption, FIFA GST exemption,

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[F. No.354/136/2019 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 30^th September, 2019

Notification No. 21/2019 - Central Tax (Rate): Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R   (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the CGST 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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:-

In the said notification, -

(i). in the Table, -

• against serial number 7, in the entry in column (3), for the words and brackets, “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year”, the following words, brackets and figures shall be substituted, namely, –
  “such amount in the preceding financial year as makes it eligible for exemption from registration under the CGST Act, 2017 (12 of 2017)”;
• after serial number 9A and the entries relating thereto, the following shall be inserted namely: -

(1)	(2)	(3)	(4)	(5)
“9AA	Chapter 99	Services provided by and to Fédération International de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India.	Nil	Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA  U-17  Women's World Cup 2020.”;

• against serial number 14, in the entry in column (3), after the word „below‟, the words „or equal to‟ shall be inserted;
• against serial number 19A, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;

• against serial number 19B, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;

• after serial number 24A and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)
“24B	Heading 9967 or Heading 9985	Services by way  of storage or warehousing of cereals, pulses, fruits, nuts     and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibers such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea.	Nil	Nil”;

• after serial number 29A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)
“29B	Heading 9971 or Heading 9991	Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force.	Nil	Nil”;

• against serial number 35, in the entry in column (3), after the entry (q), the entry “(r) Bangla Shasya Bima” shall be inserted;

• against serial number 45, in the entries in column (3), for the words and brackets “twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year”, wherever they occur, the following words, brackets and figures shall be substituted, namely, –
  “such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;
• after serial number 82 and the entries relating thereto, the following shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)
“82A	Heading 9996	Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020.	Nil	Nil”.

2. This notification shall come into force with effect from the 1^st day of October, 2019.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 - Central Tax (Rate), dated the 28^thJune, 2017, vide number G.S.R. 691 (E), dated the 28^th June, 2017 and was last amended by notification No. 13/2019 - Central Tax (Rate), dated the 31^st July, 2019 vide number G.S.R. 540(E), dated the 31^st July, 2019.

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📚 Frequently Asked Questions (FAQs): Notification No. 21/2019 - Central Tax (Rate)

Conclusion✅:

Notification No. 21/2019 – Central Tax (Rate) significantly reduces GST burden by expanding exemptions and simplifying eligibility conditions. However, incorrect classification or reporting can still lead to notices and penalties.

🔔 Pro Tip: Even exempt services require accurate disclosure in GST returns.

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Download PDF: Notification No. 21/2019 - Central Tax (Rate)

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More Information: https://taxinformation.cbic.gov.in/

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