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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 21 /2019- Central Tax (Rate)
New Delhi, the 30th September, 2019
G.S.R......(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 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 28thJune, 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, -
(a) 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 Central Goods and Services Tax Act, 2017 (12 of 2017)”;
(b) after serial number 9A and the entries relating thereto, the following shall be inserted
namely: -
| (1) |
(2) |
(3) |
(4) |
|
| “9AA |
Chapter
99 |
Services provided by and to
Fédération Internationale 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.”; |
(c) against serial number 14, in the entry in column (3), after the word
„below‟, the words„or equal to‟ shall be inserted;
(d) against serial number
19A, in the entry in column (5), for the figures “2019”, the figures “2020”
shall be substituted;
(e) against serial number 19B, in the entry in column
(5), for the figures “2019”, the figures “2020” shall be substituted;
(f)
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) |
|
| “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
fibres such as cotton,
flax, jute etc., indigo,
unmanufactured
tobacco, betel leaves,
tendu leaves, coffee and
tea. |
Nil |
Nil |
(g) 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 |
(h) against serial number 35, in the entry in column (3), after the entry (q),
the entry “(r)Bangla Shasya Bima” shall be inserted;
(i) 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)”;
(j) after serial number 82
and the entries relating thereto, the following shall be inserted,namely: -
| (1) |
(2) |
(3) |
(4) |
|
| “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 1st day of October, 2019
[F. No.354/136/2019 -TRU]
(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 28thJune, 2017, vide number G.S.R.
691 (E), dated the 28th June, 2017 and was last amended by notification No. 13/2019 - Central
Tax (Rate), dated the 31st July, 2019 vide number G.S.R. 540(E), dated the 31st July, 2019.
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