Notification No. 07/2021 - Central Tax (Rate)

GST Amendment for AFC Women's Asia Cup 2022: The Central Government amends the CGST Act, 2017, through Notification No. 12/2017-Central Tax (Rate) on the 28th June 2017. The amendments focus on events related to the AFC Women's Asia Cup 2022 hosted in India.

Specific Changes in the Notification: Introduction of serial number 9AB, addressing services related to AFC and its subsidiaries concerning the AFC Women's Asia Cup 2022, levying nil tax, subject to certification by the Director (Sports), Ministry of Youth Affairs and Sports.

Other Amendments in the Table: Inclusion of or 12AB after the figures and letters "12AA" in serial numbers 1, 9D, and 13. Adjustment of figures from "2021" to "2022" in serial numbers 19A and 19B.

Omissions and New Entries: Serial number 43 is omitted, and 61A is added, specifying services related to granting National Permit to a goods carriage for nationwide operation. Introduction of 82B for services granting the right to admission to events under AFC Women's Asia Cup 2022, attracting nil tax.

Percentage Adjustment in Serial Number 72: Amendment against serial number 72 includes the insertion of "75% or more of the" after the words "for which."

Effective Date: The amendments are effective from the 1st day of October 2021, ensuring immediate implementation.

Historical Reference: Refers to the initial notification of June 28, 2017, with subsequent amendments, providing a comprehensive timeline of changes in GST rates and provisions.