Integrated Tax (Rate) Notification No. 9 of 2017 DT 28th June, 2017, GST
Posted on
19 April 2023 Category : Notifications
r>
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(p) Pradhan Mantri Suraksha BimaYojna;
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(q) Niramaya Health Insurance Scheme
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implemented by the Trust constituted
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under the provisions of the National Trust
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for the Welfare of Persons with Autism,
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Cerebral Palsy, Mental Retardation and
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Multiple Disabilities Act, 1999 (44 of
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1999).
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37
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Heading 9971
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Services
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of
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life insurance
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business
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Nil
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Nil
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or
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provided under following schemes-
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Nil
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Nil
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Government, State
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Government,
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Union
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territory or local authority by way of
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issuance of passport, visa, driving licence,
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ervation.
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and
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(e) metered cabs or auto rickshaws
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(including e-rickshaws).
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19
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Heading 9965
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Services by way of transportation of
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Nil
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Nil
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goods-
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(a) by road except the services of—
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(i) a goods transportation agency;
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(ii) a courier agency;
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(b) by inland waterways.
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20
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Heading 9965
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Services by way of transportation of
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Nil
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Nil
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goods by an aircraft from a place outside
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India upto the customs station of
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clearance in India.
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21
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Heading 9965
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Services by way of transportation by rail
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Nil
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Nil
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or a vessel from one place in India to
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another of the following goods –
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(a) relief materials meant for victims of
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natural or man-made disasters, calamities,
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accidents or mishap;
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(b) defence or military equipments;
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(c) newspaper or magazines registered
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with the Registrar of Newspapers;
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(d) railway equipments or materials;
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(e) agricultural produce;
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(f) milk, salt and food grain including
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flours, pulses and rice; and
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(g) organic manure.
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22
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Heading 9965
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Services provided by a goods transport
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Nil
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Nil
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or
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agency, by way of transport in a goods
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Heading 9967
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carriage of -
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(a) agricultural produce;
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olspan="8" valign="bottom" width="293">
(i) transportation of students, faculty
and staff;
(ii) catering, including any mid-day
meals scheme sponsored by the Central
Government, State Government
or
Union territory;
(iii) security or cleaning or house-
keeping services performed in such
educational institution;
(iv) services relating to admission to,
or conduct of examination by, such
institution; upto higher secondary:
Provided that nothing contained in
entry (b) shall apply to an educational
institution other than an institution
providing services by way of pre-school
education and education up to higher
secondary school or equivalent.
70
Heading 9992
Services provided by the Indian Institutes
Nil
Nil
of Management, as per the guidelines of
the Central Government, to their students,
by way of the following educational
programmes,
except
Executive
Development Programme: -
(a) two
year
full
time
Post
Graduate
17
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Programmes in Management for the Post
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Graduate Diploma in Management, to
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which admissions are made on the basis
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of Common Admission Test (CAT)
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conducted by the Indian Institute of
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Management;
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(b) goods, where consideration charged
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for the transportation of goods on a
d colspan="5" valign="bottom" width="293">
twenty lakh rupees (ten lakh rupees in
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case of a special category state) in the
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preceding financial year.
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2
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<td
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Explanation.- For the purposes of this
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entry, it is hereby clarified that the
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provisions of this entry shall not be
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applicable to-
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(a) services,-
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(i) by the Department of Posts by way
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of speed post, express parcel post, life
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insurance,
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and
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agency
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services
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provided to a persottom" width="83">
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(b) fellow programme in Management;
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(c) five year integrated programme in
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Management.
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71
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Heading 9992
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Services provided to a recognised sports
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Nil
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Nil
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or
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body by-
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Heading 9996
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(a) an individual as a player, referee,
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umpire, coach or team manager for
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participation in a sporting event organised
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by a recognized sports body;
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Notification No. 9/2017 Integrated Tax (Rate) DT on 28th June, 2017, GST
The Extract of GST Notification No. 9/2017 – Integrated Tax (Rate) is given below:
Notification No. 9/2017 – Integrated Tax (Rate) , GST
[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. 9/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 6 of
the Integrated Goods and Services Tax Act, 2017 (13 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 exempts the inter-State supply of services of description as specified in column
(3) of the Table below from so much of the Integrated Tax leviable thereon under sub-section
(1) of section 5 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specifiebirth certificate or death certificate.
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65
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Heading 9991
|
Services
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provided
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by
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the
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Central
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Nil
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Nil
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or
|
Government, State
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Government,
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Union
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Heading 9997
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territory or local authority by way of
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tolerating non-performance of a contract
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for which consideration in the form of
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fines or liquidated damages is payable to
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the
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Central
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Government,
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State
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Government, Union territory or local
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authority under such contract.
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66
|
Heading 9991
|
Services
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provided
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by
|
the
|
Central
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Nil
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Nil
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Government, State
|
Government,
|
Union
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territory or local authority by way of
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assignment of right to use natural
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resources to an individual farmer for
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cultivation of plants and rearing of all life
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forms of animals, except the rearing of
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horses, for food, fibre, fuel, raw material
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or other similar products.
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67
|
Heading 9991
|
Services
|
provided
|
by
|
the
|
Central
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Nil
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Nil
|
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or
|
Government, State
|
Government,
|
Union
|
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Heading 9973
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territory or local authority by way of
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10
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assignment of right to use any natural
|
Heading 9991
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(a) Janashree Bima Yojana;
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| n other than the
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Central
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Government,
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State
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77
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Heading 9993
|
Services by way of-
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Nil
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Nil
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(a) health care services by a clinical
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establishment,
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an
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authorised
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medical
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practitioner or para-medics;
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(b) services provided by way of
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transportation of a patient in an
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ambulance, other than those specified in
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(a) above.
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78
|
Heading 9994
|
Services
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provided
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by operators of the
|
Nil
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Nil
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common bio-medical waste treatment
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facility to a clinical establishment by way
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(b) Aam Aadmi Bima Yojana;
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(c) Life micro-insurance product as
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approved by the Insurance Regulatory and
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Development
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Authority,
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having
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maximum amount of cover of fifty
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thousand rupees;
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(d) Varishtha Pension BimaYojana;
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(e)
|
Pradhan
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Mantri
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Jeevan
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JyotiBimaYojana;
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(f) Pradhan Mantri Jan DhanYogana;
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(g) Pradhan Mantri Vaya Vandan Yojana.
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38
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Heading 9971
|
Services
|
by
|
way
|
of
|
collection
|
of
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Nil
|
Nil
|
|
or
|
contribution under the &nd in the corresponding entry in column (5) of the said Table, namely:-
Table
Sl.
|
Chapter,
|
Description of Services
|
Rate
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Condition
|
No.
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Section,
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(per cent.)
|
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Heading,
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|
Group or
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Service Code
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(Tariff)
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(1)
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(2)
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(3)
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(4)
|
(5)
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1
|
Chapter 99
|
Services by an entity registered under
|
Nil
|
Nil
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section 12AA of the Income-tax Act,
|
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1961 (43 of 1961) by way of charitable
|
|
(b) another recognised sports body.
|
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72
|
Heading 9992
|
Any services provided by, _
|
|
Nil
|
Nil
|
|
or
|
(a) the National Skill Development
|
|
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|
Heading 9983
|
Corporation
|
set
|
up
|
bythe
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or
|
Government of India;
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of treatment or disposal of bio-medical
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< |
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|
consignment transported in a single
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carriage does not exceed one thousand
|
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|
five hundred rupees;
|
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(c) goods, where consideration charged
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7
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for transportation of all such goods for a
|
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single consignee does not exceed rupees
|
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seven hundred and fifty;
|
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(d) milk, salt and food grain including
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flour, pulses and rice;
|
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(e) organic manure;
|
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(f) newspaper or magazines registered
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with the Registrar of Newspapers;
|
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|
(g) relief materials meant for victims of
|
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|
Heading 9991
|
Yojana.
|
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39
|
Heading 9971
|
Services
|
by
|
way
|
of
|
collection
|
of
|
Nil
|
Nil
|
|
or
|
contribution under any pension scheme of
|
|
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|
Heading 9991
|
the State Governments.
|
|
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40
|
Heading 9971
|
Services by the following persons in
|
Nil
|
Nil
|
|
or
|
respective capacities –
|
|
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|
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|
Heading 9985
|
(a) business facilitator or a business
|
|
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|
correspondent to a banking company with
|
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|
|
resource where such right to use was
|
|
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|
|
assigned by the Central Government,
|
|
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|
|
State
|
Government,
|
Union
|
territory or
|
|
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|
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16
|
|
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local authority before the 1st April, 2016:
|
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|
Provided
|
that
|
the
|
exemption
|
|
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|
shall apply only to tax payable on one
|
|
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|
|
time charge payable, in full upfront or in
|
|
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|
|
installments, for assignment of right to
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|
use such natural resource.
|
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68
|
Head>
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|
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respect to accounts in its rural area
|
|
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|
branch;
|
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(b) any person as an intermediary to a
|
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business facilitator or &n>
|
|
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natural or man-made disasters, calamities,
|
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Government, Union territory;
|
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|
(ii) in relation to an aircraft or a
|
|
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|
|
vessel, inside or outside the precincts
|
|
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|
|
of a port or an airport;
|
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|
(iii) of transport of goods or
|
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|
|
passengers; and
|
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|
(b) services by way of renting of
|
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|
immovable property.
|
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|
8
|
Chapter 99
|
Services provided
|
by the
|
Central
|
Nil
|
Nil
|
|
|
Government,
|
State
|
Government, Union
|
|
|
|
|
territory or local authority to another
|
|
|
|
|
Central Government, State Government,
|
|
|
|
|
Union territory or local authority:
|
|
|
|
|
|
Provided that nothing contained
|
|
|
|
|
in this entry shall apply to services-
|
|
|
|
|
(i) by the Department of Posts by way
|
|
|
|
|
of speed post, express parcel post, life
|
|
|
|
|
insurance,
|
and
|
agency
|
services
|
|
|
|
|
provided to a person other than the
|
|
|
|
|
Central
|
Government,
|
State
|
|
|
|
|
Government, Union territory;
|
|
|
|
|
|
(ii) in relation to an aircraft or a
|
|
|
|
|
vessel, inside or outside the precincts
|
|
|
|
|
of a port or an airport;
|
|
|
|
|
|
(iii) of transport of goods or
|
|
|
|
|
passengers.
|
|
|
|
|
|
|
|
|
|
|
9
|
Chapter 99
|
Services provided by Central Government,
|
Nil
|
Nil
|
|
|
State Government, Union territory or a
|
|
|
|
|
|
|
|
correspondent with respect to services
|
|
|
|
|
mentioned in entry (a); or
|
|
|
|
|
|
|
|
(c) business facilitator or a business
|
|
|
|
|
correspondent to an insurance company in
|
|
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|
|
a rural area.
|
|
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|
|
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|
|
|
|
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|
|
41
|
Heading 9971
|
Services
|
provided
|
to
|
the
|
Central
|
Nil
|
Nil
|
|
or
|
Government,
|
State
|
Government, Union
|
|
|
|
Heading 9991
|
territory under any insurance scheme for
|
|
|
|
|
which total premium is paid by ing 9991
|
Services
|
provided
|
by
|
the
|
Central
|
Nil
|
Nil
|
|
|
Government,
|
State
|
Government,
|
Union
|
|
|
|
|
territory by way of deputing officers after
|
|
|
|
|
office hours or on holidays for inspection
|
|
local authority where the consideration for
|
|
|
|
|
sud>
|
accidents or mishap; or
|
|
|
|
|
|
(h) defence or military equipments.
|
|
|
|
|
|
|
|
|
|
23
|
Heading 9966
|
Services by way of giving on hire –
|
|
Nil
|
Nil
|
|
or
|
(a) to a state transport undertaking, a
|
|
|
|
Heading 9973
|
motor vehicle meant to carry more than
|
|
|
|
|
twelve passengers; or
|
|
|
|
|
|
|
(b) to a goods transport agency, a means
|
|
|
|
|
of transportation of goods.
|
|
|
|
|
|
|
|
|
24
|
Heading 9967
|
Service by way of access to a road or a
|
Nil
|
Nil
|
|
|
bridge on payment of toll charges.
|
|
|
|
|
|
|
|
|
25
|
Heading 9967
|
Services by way of loading, unloading,
|
Nil
|
Nil
|
|
or
|
packing, storage or warehousing of rice.
|
|
|
|
Heading 9985
|
|
|
|
|
|
|
|
|
|
|
|
26
|
Heading 9969
|
Transmission or distribution of electricity
|
Nil
|
Nil
|
|
|
by an electricity transmission or
|
|
|
|
|
distribution utility.
|
|
|
|
|
|
|
|
|
|
|
27
|
Heading 9971
|
Services by the Reserve Bank of India.
|
|
Nil
|
Nil
|
|
|
|
|
|
|
|
28
|
Heading 9971
|
Services by way of—
|
|
|
Nil
|
Nil
|
|
|
(a) extending deposits, loans or advances
|
|
|
|
|
in so far as the consideration
|
is
|
|
|
|
|
represented by way of interest or discount
|
|
|
|
|
(other than interest involved in credit card
|
|
|
|
|
services);
|
|
|
|
|
|
|
|
(b) inter se sale or purchase of foreign
|
|
|
|
|
currency amongst banks or authorised
|
|
|
|
|
|
|
|
|
or container stuffing or such other duties
|
|
|
|
|
in relation to import export cargo on
|
|
|
|
|
payment of Merchant Overtime charges.
|
|
|
|
|
|
|
|
|
|
|
|
|
69
|
Heading 9992
|
Services provided -
|
|
|
|
|
|
Nil
|
Nil
|
|
|
(a) by an educational institution
|
to
|
its
|
|
|
|
|
students, faculty and staff;
|
|
|
|
|
|
|
|
|
(b) to an educational institution, by way
|
|
|
|
|
of,-
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Central
|
Government, State Government,
|
|
|
|
|
Union territory.
|
|
|
|
|
|
|
|
|
|
|
|
42
|
Heading 9971
|
Services received by the Reserve Bank of
|
Nil
|
Nil
|
|
|
India, from outside India in relation to
|
|
|
|
|
management
|
of
|
foreign
|
exchange
|
|
|
|
|
reserves.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
11
|
|
|
|
|
|
43
|
Heading 9972
|
One time upfront amount (called as
|
Nil
|
Nil
|
|
|
premium, salami, cost, price, development
|
|
|
|
|
charges or by any other name) leviable in
|
|
|
|
|
respect of
|
the service, by way of granting
|
|
|
|
|
long term (thirty years, or more) lease of
|
|
|
|
|
industrial plots, provided by the State
|
|
|
|
|
Government
|
Industrial
|
Development
|
|
|
|
|
Corporations or Undertakings to industrial
|
|
|
dealers of foreign exchange or amongst
|
|
|
|
|
banks and such dealers.
|
|
|
|
|
|
|
|
|
29
|
Heading 9971
|
Services of life insurance business
|
Nil
|
Nil
|
|
or
|
provided by way of annuity under the
|
|
|
|
Heading 9991
|
National Pension System regulated by the
|
|
|
|
|
Pension
|
Fund
|
Regulatory
|
and
|
|
|
|
|
Development Authority of India under the
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
8
|
|
|
|
|
|
Pension
|
|
Fund
|
Regulatory
|
and
|
|
|
|
|
Development Authority Act, 2013 (23 of
|
|
|
|
|
2013).
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
30
|
Heading 9971
|
Services
|
|
of
|
life
|
insurance business
|
Nil
|
waste or the processes incidental thereto. |
|
|
|
|
|
|
|
79
|
Heading 9994
|
Services by way of public conveniences
|
Nil
|
Nil
|
|
|
such as provision of facilities of
|
|
|
|
|
bathroom, washrooms,
|
lavatories,
|
urinal
|
|
|
|
|
or toilets.
|
|
|
|
|
|
|
|
|
|
|
|
|
80
|
Heading 9995
|
Service by an unincorporated body or a
|
Nil
|
Nil
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
19
|
|
|
|
|
|
|
|
non- profit entity registered under any law
|
|
|
|
|
for the time being in force, to its own
|
|
|
|
|
members by way of reimbursement of
|
|
|
|
|
chargestd>
|
|
units.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
44
|
Heading 9973
|
Services
|
provided
|
by
|
the
|
Central
|
Nil
|
Nil
|
|
or
|
Government,
|
State Government,
|
Union
|
|
|
|
Heading 9991
|
territory or local authority by way of
|
|
|
|
|
allowing a business entity to operate as a
|
|
|
|
|
telecom service provider or use radio
|
|
|
|
|
frequency
|
spectrum
|
during the
|
period
|
|
|
|
|
prior to the 1st April, 2016, on payment of
|
|
|
|
|
licence fee or spectrum user charges, as
|
|
|
|
|
the case may be.
|
|
|
|
|
|
|
|
|
|
|
45
|
Heading 9973
|
Services of leasing of assets (rolling stock
|
Nil
|
Nil
|
|
|
assets including wagons, coaches, locos)
|
|
|
|
|
by the Indian Rail or share of contribution –
|
|
|
|
|
(a) as a trade union;
|
|
|
|
|
|
|
thousand rupees:
|
|
|
|
|
|
|
Provided that nothing contained
|
|
|
|
|
in this entry shall apply to-
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3
|
|
|
|
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers:
Provided further that in case
where continuous supply of service, as
defined in sub-section (33) of section 2 of
the Central Goods and Services Tax Act,
2017, is provided by the Central
Government, State Government, Union
territory or a local authority, the exemption
shall apply only where the consideration
charged for such service does not exceed
five thousand rupees in a financial year.
10
|
Chapter 99
|
Services
|
received
|
from
|
a
|
provider of Nil
|
Nil
|
|
|
service located in a non- taxable territory
|
|
|
|
by –
|
|
|
|
|
|
|
|
(a) the Central Government, State
|
|
|
|
Government, Union territory, a local
|
|
|
|
authority, a governmental authority or an
|
|
 >
Nil
|
|
or
|
provided or agreed to be provided by the
|
|
|
|
Heading 9991
|
Army,
|
Naval and Air Force Group
|
|
|
|
|
Insurance Funds to members of the Army,
|
|
|
|
|
Navy and Air Force, respectively, under
|
|
|
|
|
the Group Insurance Schemes of the
|
|
|
|
|
Central Government.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
31
|
Heading 9971
|
Services
|
|
by
|
the
|
Employees’
|
State
|
Nil
|
Nil
|
|
or
|
Insurance
|
Corporation
|
to
|
persons
|
|
|
|
Heading 9991
|
governed
|
under the Employees’ State
|
|
|
|
|
Insurance Act, 1948 (34 of 1948).
|
|
|
|
|
|
|
|
|
|
|
|
|
|
32
|
Heading 9971
|
Services
|
|
|
|
|
|
Corporation to Indian Railways.
|
|
|
|
|
|
|
|
|
|
46
|
Heading 9981
|
Services provided by an incubatee
|
up to a
|
Nil
|
Nil
|
|
|
total turnover of fifty lakh rupees in a
|
|
|
|
|
financial year subject to the following
|
|
|
|
|
conditions, namely:-
|
|
|
|
|
|
|
|
(a) the total turnover had not exceeded
|
|
|
|
|
fifty lakh rupees during the preceding
|
|
|
|
|
financial year; and
|
|
|
|
|
|
|
|
(b) a period of three years has not elapsed
|
|
|
|
|
from the date of entering into an
|
|
|
|
|
agreement as an incubate.
|
|
|
|
|
|
|
|
|
|
|
|
|
47
|
Heading 9982
|
Services provided by-
|
|
|
|
Nil
|
Nil
|
|
or
|
|
provided
|
by
|
the
|
Employees
|
Nil
|
Nil
|
|
|
|
|
(b) for the provision of carrying out any
|
|
|
|
|
activity which is exempt from the levy of
|
|
|
|
|
Goods and service Tax; or
|
|
|
|
|
|
(c) up to an amount of five thousand
|
|
|
|
|
rupees per month per member for
|
|
|
|
|
sourcing of goods or services from a third
|
|
|
|
|
person for the common use of its
|
|
|
|
|
members in a housing society or a
|
|
|
|
|
residential complex.
|
|
|
|
|
|
|
|
|
|
81
|
Heading 9996
|
Services by an artist by way of a
|
Nil
|
Nil
|
|
|
performance in folk or classical art forms
|
|
|
|
|
of-
|
|
|
|
|
|
|
|
|
(a) music, or
|
|
|
|
|
|
|
|
(b) d31">
|
|
|
|
|
Heading 9991
|
(b) a Sector Skill Council approved
|
|
|
|
|
by the National Skill Development
|
|
|
|
|
Corporation;
|
|
|
|
|
|
(c) an assessment agency approved by the Sector Skill Council or the
National Skill Development Corporation;
(d) a training partner approved by the
National Skill Development Corporation or the Sector Skill
Council,
in relation to-
|
|
(i) the National Skill Development
|
|
|
|
Programme implemented by the National
|
|
|
|
Skill Development Corporation; or
|
|
|
|
(ii) a vocational skill development course
|
|
|
|
under the National Skill Certification and
|
|
|
|
Monetary Reward Scheme; or
|
|
|
|
(iii) any other Scheme implemented by
|
|
|
|
|
|
|
fibre, fuel, raw material
|
or other similar
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
14
|
|
|
|
|
|
|
products or agricultural produce by way
of—
|
|
|
(a) agricultun="3" valign="bottom" width="149">
(a) an arbitral tribunal
|
to –
|
|
|
|
|
|
Heading 9991
|
(i) any person other than a business
|
|
|
|
|
entity; or
|
|
|
|
|
|
|
|
|
(ii) a business entity with an
|
|
|
|
|
aggregate turnover up to twenty lakh
|
|
|
|
|
rupees (ten lakh rupees in the case of
|
|
|
|
|
special category states) in the
|
|
|
|
|
preceding financial year;
|
|
|
|
|
|
(b) a partnership firm
|
of advocates or an
|
|
|
|
|
individual
|
as
|
an advocate
|
other
|
than a
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
12
|
|
|
|
|
|
|
|
senior advocate, by way of legal services
|
|
|
|
|
|
to-
|
|
|
|
|
|
|
|
|
|
individual in relation to any purpose other
|
|
|
|
than commerce, industry or any other
|
|
|
|
business or profession;
|
|
|
|
|
|
(b) an entity registered under section 12AA
|
|
|
|
of the Income-tax Act, 1961 (43 of 1961)
|
|
|
|
for the purposes of providing charitable
|
|
|
|
activities; or
|
|
|
|
|
|
|
(c) a person located in a non-taxable
|
|
|
|
territory:
|
|
|
|
|
|
|
|
Provided that the exemption shall
|
|
|
|
not apply to –
|
|
|
|
|
|
|
(i) online information and database access
|
|
|
|
or retrieval services received by persons
|
|
|
|
specified in entry (a) or entry (b); or
|
|
|
|
(ii) services by way of transportation of
|
|
|
|
goods by
|
a vessel
|
from
|
a
|
place outside
|
|
4
|
ral operations directly related
|
|
|
|
|
|
to production of any agricultural produce
|
|
|
|
|
|
including
|
cultivation,
|
harvesting,
|
|
|
|
|
|
threshing, plant protection or testing;
|
|
|
|
|
|
(b) supply of farm labour;
|
|
|
|
|
|
|
(c) processes carried out at an agricultural
|
|
|
|
|
|
farm including tending, pruning, cutting,
|
|
|
|
|
|
harvesting,
|
drying, cleaning,
|
trimming,
|
|
|
|
|
|
sun drying, fumigating, curing, sorting,
|
|
|
|
|
|
grading, cooling or bulk packaging and
|
|
|
the
|
National
|
Skill
|
Development
|
|
|
|
Corporation.
|
|
|
|
|
|
|
|
73
|
Heading 9983
|
Services of assessing bodies empanelled Nil
|
Nil
|
|
or
|
centrally by the Directorate General of
|
|
|
|
|
|
|
|
|
|
|
|
India up to the customs station of clearance
|
|
|
|
|
(c) theatre,
|
|
|
|
|
|
|
if the consideration charged for such
|
|
|
|
|
performance is not more than one lakh
|
|
|
|
|
and fifty thousand rupees:
|
|
|
|
|
|
|
Provided that the exemption shall
|
|
|
|
|
not apply to service provided by such
|
|
|
|
|
artist as a brand ambassador.
|
|
|
|
|
|
|
|
|
82
|
Heading 9996
|
Services by way of admission to a
|
Nil
|
Nil
|
|
|
museum,
|
national
|
park,
|
wildlife
|
|
|
|
|
sanctuary, tiger reserve or zoo.
|
|
|
|
|
|
|
|
|
83
|
Heading 9996
|
Services by way of training or coaching in
|
Nil
|
Nil
|
|
|
recreational activities relating to-
|
|
|
|
|
|
|
(a) arts or culture, or
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(i) an advocate or partnership firm of
|
|
|
|
|
|
advocates providing legal services;
|
|
|
|
|
|
(ii) any person
|
other than a business
|
|
|
|
|
|
entity; or
|
|
|
|
|
|
|
|
|
|
|
(iii) a business entity with an aggregate
|
|
|
|
|
|
turnover up to twenty lakh rupees (ten
|
|
|
|
|
|
lakh rupees in thecase of special
|
|
|
|
|
|
category states) in the preceding
|
|
|
|
|
|
financial year;
|
|
|
|
|
|
|
|
|
|
(c) a senior
|
advocate
|
by
|
way of legal
|
|
|
|
|
|
services to-
|
|
|
|
|
|
|
|
|
|
|
(i) any person other than a business
|
|
|
|
18
|
|
|
|
Heading 9985
|
Training, Ministry of Skill Development
|
|
|
|
or
|
and Entrepreneurship by way of
|
|
|
|
Heading 9992
|
assessments under the Skill Development
|
|
|
|
|
Initiative Scheme.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
74
|
Heading 9992
|
Services
|
provided
|
by training
|
providers
|
Nil
|
Nil
|
|
|
(Project
|
implementation
|
agencies)
|
under
|
|
|
|
|
Deen
|
Dayal
|
Upadhyaya
|
|
|
|
|
such like operations which do not alter the
|
|
|
|
|
|
essential characteristics of
|
agricultural
|
|
|
|
|
|
produce but make it only marketable for
|
|
|
|
|
|
the primary market;
|
|
|
|
|
|
|
(d) renting or leasing of agro machinery
|
|
|
|
|
|
or vacant land with or without a structure
|
|
|
|
|
|
incidental to its use;
|
|
|
|
|
|
|
(e) loading, unloading, packing, storage or
|
|
|
|
|
|
warehousing of agricultural produce;
|
|
|
|
|
|
(f) agricultural extension services;
|
|
|
|
|
|
(g) services by any Agricultural Produce
|
|
|
|
|
|
Marketing Committee or Board or
|
|
|
|
|
|
services provided by a commission agent
|
|
|
|
|
|
for sale or purchase of agricultural
|
|
|
|
|
|
produce.
|
|
|
|
|
|
activities.
|
|
|
|
|
|
|
|
2
|
Chapter 99
|
Services by way of transfer of a going
|
Nil
|
Nil
|
|
|
concern, as a whole or an independent
|
|
|
|
|
part thereof.
|
|
|
|
|
|
|
|
3
<="bottom" width="93">
|
|
|
|
|
entity; or
|
|
|
|
|
|
|
|
|
|
|
(ii) a business entity with an aggregate
|
|
|
|
|
|
turnover up to twenty lakh rupees (ten
|
|
|
|
|
|
lakh rupees in the case of special
|
|
|
|
|
|
category states) in the preceding
|
|
|
|
|
|
financial year.
|
|
|
|
|
|
|
|
|
|
|
|
48
|
Heading 9983
|
Services by a veterinary clinic in relation
|
Nil
|
Nil
|
|
|
|
to health care of animals or birds.
|
|
|
|
|
|
|
|
|
|
|
|
|
49
|
Heading 9983
|
Services
|
provided
|
by
|
the
|
Central
|
Nil
|
Nil
|
|
or
|
|
Government,
|
State
|
Government,
|
Union
|
|
|
|
Heading 9991
|
territory or local authority by way of-
|
/td>
|
Chapter 99
|
Pure services (excluding works contract
|
Nil
|
Nil
|
|
|
service or other composite supplies
|
|
|
|
|
involving supply of any goods) provided
|
|
|
|
|
|
|
|
|
|
1
|
|
|
|
|
to the Central Government, State
|
|
|
|
|
Government or Union territory or local
|
|
|
|
|
authority or a Governmental authority by
|
|
|
|
|
way of any activity in relation to any
|
|
|
|
|
function entrusted to a Panchayat under
|
|
|
|
|
article 243G of the Constitution or in
|
|
|
|
|
Grameen
|
|
|
|
|
Kaushalya Yojana implemented by the
|
|
|
|
|
Ministry
|
of
|
Rural
|
Development,
|
|
|
|
|
Government of India by way of offering
|
|
|
|
|
skill or vocational training courses
|
|
|
|
|
certified by the National Council for
|
|
|
|
(b) sports by charitable entities
|
|
|
|
in India received by persons specified in
|
|
|
|
|
|
the entry.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
11
|
Heading 9954
|
Services provided by way of pure labour
|
Nil
|
Nil
|
|
|
|
contracts
|
of
|
construction,
|
erection,
|
|
|
|
|
|
commissioning,
|
installation, completion,
|
|
|
|
|
|
fitting
|
out,
|
repair,
|
maintenance,
|
|
|
|
|
|
renovation, or alteration of a civil
|
|
|
|
|
|
structure or any other original works
|
|
|
|
|
|
pertaining
|
to
|
the
|
beneficiary-led
|
|
|
|
|
|
individual
|
house
|
construction
|
or
|
|
|
|
|
|
enhancement under the Housing for All
|
|
|
|
|
|
Vocational Training.
|
|
|
|
|
|
|
|
|
|
|
75
|
Heading 9992
|
Services provided to the Central
|
Nil
|
Nil
|
|
|
Government,
|
State
|
Government,
|
Union
|
|
|
|
|
territory administration under any training
|
|
|
|
|
programme for which total expenditure is
|
|
|
|
|
borne by the Central Government, State
|
|
|
|
|
Government,
|
|
Union
|
territory
|
|
|
|
|
administration.
|
|
|
|
|
|
|
|
|
relation to any function entrusted to a
|
|
|
|
|
Municipality under article 243W of the
|
|
|
|
|
Constitution.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
4
|
Chapter 99
|
Services
|
by
|
Central
|
Government,
|
State
|
Nil
|
Nil
|
|
|
Government,
|
Union
|
territory,
|
local
|
|
|
|
|
authority or governmental authority by
|
|
|
|
|
way of any activity in relation to any
|
|
|
|
|
function entrusted to a municipality under
|
|
|
|
|
article 243 W of the Constitution.
|
|
|
|
|
|
|
|
|
5
|
Chapter 99
|
Services by a governmental authority by
|
Nil
|
Nil
|
|
|
way of any activity in relation to any
|
|
|
|
|
function entrusted to a Panchayat under
|
|
|
|
|
article 243G of the Constitution.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
76
|
Heading 9993
|
Services
|
provided
|
by
|
the cord
|
blood
|
Nil
|
Nil
|
|
|
banks by way of preservation of stem
|
|
|
|
|
cells or any other service in relation to
|
|
|
|
|
such preservation.
|
|
|
|
|
|
|
|
(a) registration required under any law for
|
|
|
|
|
|
the time being in force;
|
|
|
|
|
|
|
|
|
(b) testing, calibration, safety check or
|
|
|
|
|
|
certification relating to protection or
|
|
|
|
|
|
safety of workers, consumers or public at
|
|
|
|
|
|
large, including fire license, required
|
|
|
|
|
|
under any law for the time being in force.
|
|
|
|
|
|
|
|
|
|
|
50
|
Heading 9983
|
Taxable
|
services,
|
provided or
|
to be
|
Nil
|
Nil
|
|
or
|
|
provided, by a Technology Business
|
|
|
|
any
|
other
|
Incubator or a Science and Technology
|
|
|
|
Heading
|
of
|
Entrepreneurship Park recognised by the
|
|
|
|
Chapter 99
|
|
National
|
Science
|
|
and
|
Technology
|
|
|
|
|
|
Entrepreneurship Development Board of
|
|
|
|
|
|
theDepartmentofScienceand
|
|
|
|
|
|
Technology, Government of India or bio-
|
|
|
|
|
|
incubators
|
recognised
|
by
|
the
|
|
|
|
|
|
Biotechnology
|
Industry
|
Research
|
|
|
|
|
|
Assistance Council, under the Department
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
13
|
|
|
|
|
<td
|
|
of Biotechnology, Government of India.
|
|
|
|
|
|
|
|
51
|
Heading 9984
|
Services by way of collecting or
|
Nil
|
Nil
|
|
|
providing news by an independent
|
|
|
|
|
journalist, Press Trust of India or United
|
|
|
|
|
News of India.
|
|
&d valign="bottom" width="57">
|
|
|
|
|
|
|
|
|
|
|
|
77
|
Heading 9993
|
Services by way of-
|
|
|
|
|
Nil
|
Nil
|
|
|
(a) health care services by a clinical
|
|
|
|
|
establishment,
|
an
|
authorised
|
medical
|
|
|
|
|
practitioner or para-medics;
|
|
|
|
|
|
|
(b) services provided by way of
|
|
|
|
|
transportation of a patient in an
|
|
|
|
|
ambulance, other than those specified in
|
|
|
|
|
(a) above.
|
tom" width="85">
|
|
|
|
|
|
|
|
58
|
Heading 9986
|
Carrying out an intermediate production
|
Nil
|
Nil
|
|
|
|
process as job work in relation to
|
|
|
|
|
|
cultivation of plants and rearing of all life
|
|
|
|
|
|
forms of animals, except the rearing of
|
|
|
|
|
|
|
(Urban) Mission or Pradhan Mantri Awas
|
|
|
|
|
Provident Fund Organisation to the
|
|
|
|
|
persons governed under the Employees
|
|
|
|
|
Provident Funds and the Miscellaneous
|
|
|
|
|
Provisions Act, 1952 (19 of 1952).
|
|
|
|
|
|
|
|
|
|
|
|
|
33
|
Heading 9971
|
Services
|
|
provided
|
by
|
the
|
Insurance
|
Nil
|
Nil
|
|
|
Regulatory
|
and
|
the
|
Development
|
|
|
|
|
Authority of India to insurers under the
|
|
|
|
|
Insurance
|
|
Regulatory
|
|
and
|
the
|
|
|
|
|
Development Authority of India Act,
|
|
|
|
|
1999 (41 of 1999).
|
|
|
|
|
|
|
|
|
|
|
|
|
|
34
|
Heading 9971
|
Services
|
|
|
|
|
|
|
|
|
|
52
|
Heading 9984
|
Services of public libraries by way of
|
Nil
|
Nil
|
|
|
lending of books, publications or any
|
|
|
|
|
other knowledge-enhancing content or
|
|
|
|
|
material.
|
|
|
|
|
|
|
|
|
|
|
|
53
|
Heading 9984
|
Services provided by the Goods and
|
Nil
|
Nil
|
|
|
Services Tax Network to the Central
|
|
|
|
|
Government or State Governments or
|
|
|
|
|
Union territories for implementation of
|
|
|
|
|
Goods and Services Tax.
|
|
|
|
|
|
|
|
|
|
|
54
|
Heading 9985
|
Services provided by a tour operator to a
|
Nil
|
Nil
|
|
|
foreign tourist in relation to a tour
|
|
|
|
|
conducted wholly outside India.
|
|
|
|
|
|
|
|
th="37">
|
|
|
horses, for food, fibre, fuel, raw material
|
|
|
|
|
|
or other similar products or agricultural
|
|
|
|
|
|
produce.
|
|
|
|
|
|
|
|
|
|
59
|
Heading 9988
|
Services by way of slaughtering of
|
Nil
|
Nil
|
|
|
|
animals.
|
|
|
|
|
|
|
|
|
|
60
|
Heading 9988
|
Services by way of pre-conditioning, pre-
|
Nil
|
Nil
|
|
|
|
cooling, ripening, waxing, retail packing,
|
|
|
|
or
|
|
labelling of fruits and vegetables which
|
|
|
|
|
|
|
|
|
|
|
|
78
|
Heading 9994
|
Services
|
provided
|
by operators of the
|
Nil
|
Nil
|
|
|
common bio-medical waste treatment
|
|
|
|
|
facility to a clinical establishment by way
|
|
|
|
|
of treatment or disposal of bio-medical
|
|
|
&ign="right">provided
|
by the Securities and
|
Nil
|
Nil
|
|
th="83">
|
|
|
|
Yojana.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
12
|
Heading 9954
|
Services by way of pure labour contracts
|
Nil
|
Nil
|
|
|
|
of construction, erection, commissioning,
|
|
|
|
|
|
or installation of original works pertaining
|
|
|
|
|
|
to a single residential unit otherwise than
|
|
|
|
|
|
as a part of a residential complex.
|
|
|
|
|
|
|
|
|
13
|
Heading 9963
|
Services by way of renting of residential
|
Nil
|
Nil
|
|
or
|
|
dwelling for use as residence.
|
|
|
|
|
|
Heading 9972
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
14
|
Heading 9963
|
Services by a person by way of-
|
|
|
Nil
|
|
|
waste or the processes incidental thereto.
|
|
|
|
|
|
|
|
79
|
Heading 9994
|
Services by way of public conveniences
|
Nil
|
Nil
|
|
|
such as provision of facilities of
|
|
|
|
|
bathroom, washrooms,
|
lavatories,
|
urinal
|
|
|
|
|
or toilets.
|
|
|
|
|
|
|
|
|
|
|
|
|
80
|
Heading 9995
|
Service by an unincorporated body or a
|
Nil
|
Nil
|
|
|
|
|
|
|
|
|
|
|
|
any
|
other
|
do not change or alter the essential
|
|
|
|
Heading
|
of
|
characteristics of the said fruits or
|
|
|
|
Section 8
|
and
|
vegetables.
|
|
|
|
|
|
Section 9
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Nil
|
|
or
|
|
(a) conduct of any religious ceremony;
|
|
Exchange Board of India set up under the
|
|
|
|
|
Securities and Exchange Board of India
|
|
|
|
|
Act, 1992 (15 of 1992) by way of
|
|
|
|
|
protecting the interests of investors in
|
|
|
|
|
securities and to promote the development
|
|
|
|
|
of, and to regulate, the securities market.
|
|
|
|
|
|
|
|
|
|
35
|
Heading 9971
|
Services
|
|
by an acquiring bank, to any
|
Nil
|
Nil
|
|
|
person in relation to settlement of an
|
|
|
|
|
amount upto two thousand rupees in a
|
|
|
|
|
single
|
transaction
|
transacted
|
through
|
|
|
|
|
credit card, debit card, charge card or
|
|
|
|
|
other payment card service.
|
|
|
|
|
|
|
Explanation.— For the purposes
|
|
|
|
|
of this entry, “acquiring bank” means any
|
|
|
|
|
banking
|
|
company,
|
|
|
Heading 9972
|
(b) renting of precincts of a religious
|
|
|
|
or
|
|
place meant for general public, owned or
|
|
|
|
Heading 9995
|
managed by an entity registered as a
|
|
|
|
or
|
|
charitable or religious trust under section
|
|
|
|
any
|
other
|
12AA of the Income-tax Act, 1961
|
|
|
|
Heading
|
of
|
(hereinafter referred to as the Income-tax
|
|
|
|
Section 9
|
|
Act) or a trust or an institution registered
|
|
|
|
|
|
under sub clause (v) of clause (23C) of
|
|
|
|
|
|
section 10 of the Income-tax Act or a
|
|
|
|
|
|
body or an authority covered under clause
|
|
|
|
|
|
(23BBA) of section 10 of the said
|
|
|
|
|
|
Income-tax Act:
|
|
|
|
|
|
|
|
|
|
|
Provided that nothing contained in entry
|
|
|
|
|
|
|
|
15
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
61
|
Heading 9988
|
Services provided by the National Centre
|
Nil
|
Nil
|
|
or
|
for Cold Chain Development under the
|
|
|
|
Heading 9992
|
Ministry of Agriculture, Cooperation and
|
|
|
|
|
Farmer’s Welfare by way of cold chain
|
|
|
|
|
knowledge dissemination.
|
|
|
|
|
|
|
|
|
|
62
|
Heading 9999
|
Services by a foreign diplomatic mission
|
Nil
|
Nil
|
|
|
|
|
|
|
|
19
|
|
|
|
|
|
located in India.colspan="5" valign="bottom" width="293">
|
|
non- profit entity registered under any law
|
|
|
|
|
for the time being in force, to its own
|
|
|
|
|
members by way of reimbursement of
|
|
|
|
|
charges or share of contribution –
|
|
|
|
(b) of this exemption shall apply to,-
|
|
|
|
|
|
|
(i) renting of rooms where charges are
|
|
|
|
|
|
one thousand rupees or more per day;
|
|
|
|
|
|
|
(ii) renting of premises, community halls,
|
|
|
|
|
|
kalyanmandapam or open area, and the
|
|
|
|
|
|
like where charges
|
are
|
ten
|
thousand
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5
|
|
|
|
|
|
|
|
rupees or more per day;
|
|
|
|
|
(iii) renting of shops or other spaces for
|
|
|
|
|
business or commerce where charges are
|
|
|
|
|
ten thousand rupees or more per month.
|
|
|
|
|
|
|
|
15
|
Heading 9963
|
Services by a hotel, inn, guest house, club
|
Nil
|
Nil
|
|
|
or campsite, by whatever name called, for
|
|
|
ottom" width="83">
|
|
|
registered under section 12AA of the
|
|
|
|
|
Income-tax Act.
|
|
|
|
|
|
|
|
|
|
84
|
Heading 9996
|
Services by way of right to admission to-
|
Nil
|
Nil
|
|
|
(a)
|
circus,
|
dance,
|
or
|
theatrical
|
|
|
|
|
performance including drama or ballet;
|
|
|
|
|
(b) award function, concert, pageant,
|
|
|
|
|
musical performance or any sporting
|
|
|
|
|
event other than a recognised sporting
|
|
|
|
|
event;
|
|
|
|
|
|
|
|
(c) recognised sporting event, where the
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
20
|
|
|
|
|
consideration for admission is not more
than Rs 250 per person as referred to in
(a), (b) and (c) above.
2. Definitions. - For the purposes of this notification, unless the context otherwise requires, -
(a) “advertisement” means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person;
<
residential or lodging purposes, having
declared tariff of a unit of accommodation
below one thousand rupees per day or
equivalent.
16
Heading 9964
Transport of passengers, with or without
Nil
Nil
accompanied belongings, by –
(a) air, embarking from or terminating in
an airport located in the state of
Arunachal Pradesh, Assam, Manipur,
Meghalaya, Mizoram, Nagaland, Sikkim,
or Tripura or at Bagdogra located in West
Bengal;
(b) non-airconditioned contract carriage
other than radio taxi, for transportation of
passengers, excluding tourism, conducted
tour, charter or hire; or
(c) stage carriage other than air-
financial
institution
including non-banking financial company
or any
other
person, who
makes the
9
">
|
|
payment to any person who accepts such
|
|
|
|
|
card.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
36
|
Heading 9971
|
Services
|
of general
|
insurance
|
business
|
Nil
|
Nil
|
|
or
|
provided under following schemes –
|
|
|
|
Heading 9991
|
(a) Hut Insurance Scheme;
|
|
|
|
|
|
(b) Cattle Insurance under Swarnajaynti
|
&nb>
|
(a) as a trade union;
|
|
|
|
|
|
|
(b) for the provision of carrying out any
|
|
|
|
|
activity which is exempt from the levy of
|
|
|
|
|
Goods and service Tax; or
|
|
|
|
|
|
(c) up to an amount of five thousand
|
|
|
|
|
rupees per month per member for
|
|
|
|
|
sourcing of goods or services from a third
|
|
|
|
|
person for the common use of its
|
|
|
|
|
members in a housing society or a
|
|
|
|
|
residential complex.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
63
|
Heading 9991
|
Services by a specified organisation in
|
Nil
|
Nil
|
|
|
respect of a religious pilgrimage
|
|
|
|
|
facilitated by the Ministry of External
|
|
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Affairs, the Government of India, under
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bisp;
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|
Gram Swarozgar Yojna (earlier known as
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Integrated
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|
conditioned stage carriage.
|
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17
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Heading 9964
|
Services provided to the Central
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Nil
|
Nil
|
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|
Government, by way of transport of
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|
passengers with or without accompanied
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|
belongings, by air, embarking from or
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terminating at a regional connectivity
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scheme airport, against consideration in
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the form of viability gap funding:
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Provided that nothing contained in
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this entry shall apply on or after the
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|
|
expiry of a period of one year from the
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|
date of commencement of operations of
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the regional connectivity scheme airport
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as notified by the Ministry of Civil
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Aviation.
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18
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Heading 9964
|
Service of transportation of passengers,
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Nil
|
Nil
|
|
|
Rural
|
Development
|
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|
Programme);
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|
(c) Scheme for Insurance of Tribals;
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(d) Janata Personal Accident Policy and
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|
Gramin Accident Policy;
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(e) Group Personal Accident Policy for
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Self-Employed Women;
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(f) Agricultural Pumpset and Failed Well
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Insurance;
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(g) premia collected on export credit
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insurance;
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(h) Weather Based Crop Insurance
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Scheme or the Modified National
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|
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Agricultural Insurance Scheme, approved
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64
|
Heading 9991
|
Services
|
provided
|
by
|
the
|
Central
|
Nil
|
Nil
|
|
|
Government, State
|
Government,
|
Union
|
|
|
|
|
territory or local authority by way of
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|
|
issuance of passport, visa, driving licence,
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birth certificate or death certificate.
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65
|
Heading 9991
|
Services
|
provided
|
|
6
|
Chapter 99
|
Services
|
by
|
the Central Government,
|
Nil
|
Nil
|
|
|
State Government, Union territory or
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|
|
local authority excluding the following
|
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|
|
services—
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|
(a) services by the Department of Posts
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|
by way of speed post, express parcel
|
>
by the Government of India and
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|
implemented by the Ministry of
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|
p>(b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961);
(c) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training;
(d) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;
(e) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce;
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports
Authority of India Act, 1994 (55 of 1994.);
(h) “approved vocational education course” means, -
(i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;
(i) “arbitral tribunal” has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996);
21
|
(j) “authorised dealer of foreign exchange” shall have the same meaning assigned to “Authorised person” in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);
(k) “authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;
(l) “banking company” has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934);
(m) “brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person;
(n) “business entity” means any person carrying out business;
(o) “business facilitator or business correspondent” means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India;
(p) “Central Electricity Authority” means the authority constituted under section 3 of the Electricity
(Supply) Act, 1948 (54 of 1948);
(q) “Central Transmission Utility” shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003);
(r) “charitable activities” means activities relating to -
(i) public health by way of ,-
(A) care or counseling of
(I) terminally ill persons or persons with severe physical or mental disability,
(II) persons afflicted with HIV or AIDS,
(III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol;
(B) public awareness of preventive health, family planning or prevention of HIV infection;
(ii) advancement of religion , spirituality or yoga;
(iii) advancement of educational programmes or skill development relating
|
55
|
Heading 9985
|
Services by an organiser to any person in
|
Nil
|
Nil
|
|
|
respect of a business exhibition held
|
|
|
|
|
outside India.
|
|
|
|
|
|
|
|
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56
|
Heading 9985
|
Services by way of sponsorship of
|
Nil
|
Nil
|
|
|
sporting events organised -
|
|
|
|
|
|
|
(a) by a national sports federation, or its
|
|
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|
|
affiliated
|
federations,
|
|
where
|
the
|
|
|
|
|
participating
|
teams
|
or
|
individuals
|
|
|
|
|
represent any district, State, zone or
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|
|
Country;
|
|
|
|
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|
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|
|
(b) by Association of Indian Universities,
|
|
|
|
|
Inter-University Sports Board, School
|
|
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|
|
Games Federation of India, All India
|
|
|
|
|
Sports Council for the Deaf, Paralympic
|
|
|
|
|
|
|
post, life insurance, and agency services
|
|
|
|
|
provided to a person other than the
|
|
|
|
|
Central Government, State Government,
|
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|
|
Union territory;
|
|
|
|
|
|
|
(b) services in relation to an aircraft or a
|
|
|
|
|
vessel, inside or outside the precincts of a
|
|
|
|
|
port or an airport;
|
|
|
|
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|
|
(c) transport of goods or passengers; or
|
|
|
|
|
(d) any service, other than services
|
|
|
|
|
covered under entries (a) to (c) above,
|
|
|
81
|
Heading 9996
|
Services by an artist by way of a
|
Nil
|
Nil
|
|
|
performance in folk or classical art forms
|
|
|
|
|
of-
|
|
|
|
|
|
|
|
|
(a) music, or
|
|
|
|
|
|
|
|
(b) dance, or
|
|
|
|
|
|
|
|
|
|
Committee of India or Special Olympics
|
|
|
|
|
Bharat;
|
|
|
|
|
|
|
|
|
(c) by the Central Civil Services Cultural
|
|
|
|
|
and Sports Board;
|
|
|
|
|
|
|
|
(d) as part of national games, by the
|
|
|
|
|
Indian Olympic Association; or
|
|
|
|
|
|
(e) under the Panchayat Yuva Kreeda Aur
|
|
|
|
|
Khel Abhiyaan Scheme.
|
|
|
|
|
|
|
|
|
|
|
57
|
Heading 9986
|
Services relating to cultivation of plants
|
Nil
|
Nil
|
|
|
and rearing of all life forms of animals,
|
|
|
|
|
except the rearing of horses, for food,
|