GST: Additions to Exemptions in Services Category

 [Notification No. 07/2021- CTR dated 30.09.2021]

· Services by an entity registered under section 12AB of the Income-tax Act, 1961 by way of charitable activities, Entry 12AA is already covered,12 AB is now added. 

· Services provided by and to 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 or wherever rescheduled.

· Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women’s Asia Cup 2022 to be hosted in India.

· Services by an old age home run by an entity registered under section 12AB of the Income-tax Act, 1961 to its residents (aged 60 years or more) against consideration up to Rs. 25,000/- per month per member.

· Services by way of transportation of goods by an aircraft/vessel from customs station of clearance in India to a place outside India – Exemption extended till 30th Sept 2022

· Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States.

· Services provided to the CG, SG, UT administration under any training programme for which 75% or more expenditure is borne by the CG, SG, UT administration.

· Services by way of right to admission to the events organised under AFC Women’s Asia Cup 2022

GST: Additions to Exemptions in Services Category

Leave a comment