GST : GST exemptions notification 12/2017 CTR dated 28.06.2017 has been amended w.e.f. from 01st October 2021 (02.10.2021)


  1. GST exemption is extended for services provided by trust or institution registered under section 12AB of Income Tax Act, 1961.
  2. GST exemption for services provided by & to FIFA and its subsidiaries for event FIFA U-17 Women’s world Cup 2020 to be hosted in India is continued whenever will be rescheduled.
  3. GST exemption is provided for 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.
  4. GST exemption is extended upto 30th September 2022 for the services of transportation of goods by aircraft or vessel from port in India to place outside India.
  5. GST is exempted on Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States.
  6. Services of any training programme provided to Government is exempted where 75% or more expenditure is borne by the Government.
  7. GST is exempted on Services by way of right to admission to the events organised under AFC Women’s Asia Cup 2022.

[Notification No. 7/2021-Central Tax (Rate) dated 30.09.2021, Notification No. 7/2021-Integrated Tax (Rate) dated 30.09.2021 and Notification No. 7/2021-Union Territory Tax (Rate) dated 30.09.2021]

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