ServiceSAC 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. — GST rate 0%
0%GST
Condition: 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
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| SAC code | Chapter 99 |
| Category | Sports |
| Source notification | 12/2017 (amended by 16/2025) |
As per Notification 12/2017 (amended by 16/2025), 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. classified under SAC Chapter 99 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: 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.