Download Document

1

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 21/2017- Central Tax (Rate)
New Delhi, the 22
nd
August, 2017
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 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 28th June, 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) after serial number 9 and the entries relating thereto, the following shall be inserted
namely:-
(1) (2) (3) (4) (5)
“9A 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 World
Cup 2017 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 World Cup 2017.”;

(b) after serial number 11 and the entries relating thereto, the following shall be inserted
namely:-
(1) (2) (3) (4) (5)
“11A Heading 9961
or
Heading 9962
Service provided by Fair Price
Shops to Central Government by
way of sale of wheat, rice and
Nil Nil

2

coarse grains under Public
Distribution System(PDS) against
consideration in the form of
commission or margin.
11B Heading 9961
or
Heading 9962
Service provided by Fair Price
Shops to State Governments or
Union territories by way of sale
of kerosene, sugar, edible oil, etc.
under Public Distribution System
(PDS) against consideration in the
form of commission or margin.
Nil Nil”;
(c) against serial number 35, in column (3),-
(A) in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified
National Agricultural Insurance Scheme”, the words, brackets and letters
“Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be substituted;
(B) in item (j), for the words “National Agricultural Insurance Scheme (Rashtriya Krishi
Bima Yojana)”, the words, brackets and letters “Pradhan Mantri Fasal BimaYojana
(PMFBY)”, shall be substituted;

(ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted,
namely:-
“(iii) A “Limited Liability Partnership” formed and registered under the provisions of
the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a
partnership firm or a firm.”.
[F. No.354/173/2017 -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 28
th
June, 2017, vide number G.S.R.
691 (E), dated the 28
th
June, 2017.