The major changes from this notification can be summarized as below (for easy reference)-
1- "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 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.” - Rate will be NIL
2- Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of
commission or margin.- Rate will be NIL
3- 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.- Rate will be NIL
4- Partnership firm or a firm in case RCM related to lawyers service will also include LLP as per LLP act 2008..
For reading full text of notification please refer -http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification21-CGST.pdf
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