Authority:
Central Government under CGST Act, 2017.
Effective Date:
From October 1, 2019.
Key Changes:
Revised eligibility criteria for exemption from registration under CGST Act.
Introduction of service tax provisions related to FIFA U-17 Women's World Cup 2020 events.
Alteration of entry conditions for specific services such as storage of agricultural products and life insurance for Central Armed Police Forces.
Addition of Bangla Shasya Bima to taxable services list.
Inclusion of right to admission services for FIFA U-17 Women's World Cup 2020 events.
Certification Requirement:
Director (Sports), Ministry of Youth Affairs and Sports to certify relevance of services to FIFA U-17 Women's World Cup 2020 events.
Issued By:
Ruchi Bisht, Under Secretary to the Government of India.
Principal Notification:
Gazette notification No. 12/2017 - Central Tax (Rate), dated June 28, 2017.
Last Amendment:
Notification No. 13/2019 - Central Tax (Rate), dated July 31, 2019.