Union territory tax (Rate) Notification No. 12 of 2017 DT 28th June, 2017, GST

 

Notification No. 12/2017 Union territory tax (Rate) DT on 28th June, 2017, GST

 

The Extract of GST Notification No. 12/2017-Union territory tax (Rate) is

 

Given below:

           

  Notification No. 12/2017 – Union territory 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. 12/2017- Union Territory Tax (Rate)

 

New Delhi, the 28th June, 2017

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 8 of

 

the Union Territory Goods and Services Tax Act, 2017 (14 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 intra-State supply of services of description specified in column (3) of the Table below from so much of the Union Territory Tax leviable thereon under sub-section (1) of section 7 of the said Act, as is in excess of the said tax calculated at the rate specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:-

 

Table

 

Sl.

Chapter,

Description of Services

Rate

Condition

No.

Section,

 

(per cent.)

 

 

Heading,

 

 

 

 

Group or

 

 

 

 

Service Code

 

 

 

 

(Tariff)

 

 

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

1

Chapter 99

Services by an entity registered under

Nil

Nil

 

 

section  12AA  of  the  Income-tax  Act,

 

 

 

 

1961 (43 of 1961) by way of charitable

 

 

 

 

activities.

 

 

 

 

 

 

 

2

Chapter 99

Services by way of transfer of a going

Nil

Nil

 

 

concern, as a whole or an independent

 

 

 

 

part thereof.

 

 

 

 

 

 

 

3

Chapter 99

Pure services (excluding works contract

Nil

Nil

 

 

service  or  other  composite  supplies

 

 

 

 

involving supply of any goods) provided

 

 

 

 

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

 

 

 

 

relation  to  any function  entrusted  to  a

 

 

 

 

Municipality under article 243W of the

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

6

Chapter 99

Services  by  the  Central  Government,

Nil

Nil

 

 

State  Government,  Union  territory  or

 

 

 

 

local authority excluding the following

 

 

 

 

services—

 

 

 

 

 

 

(a) 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;

 

 

 

 

 

(b) services in relation to an aircraft or a

 

 

 

 

vessel, inside or outside the precincts of

 

 

 

 

a port or an airport;

 

 

 

 

 

(c) transport of goods or passengers; or

 

 

 

 

(d)  any  service,  other  than  services

 

 

 

 

covered under entries (a) to (c) above,

 

 

 

 

provided to business entities.

 

 

 

 

 

 

 

 

7

Chapter 99

Services   provided   by   the   Central

Nil

Nil

 

 

Government,

State  Government,

Union

 

 

 

 

territory or local authority to a business

 

 

 

 

entity with an aggregate turnover of up

 

 

 

 

to twenty lakh rupees (ten lakh rupees in

 

 

 

 

case of a special category state) in the

 

 

 

 

preceding financial year.

 

 

 

 

 

Explanation.-  For  the  purposes  of  this

 

 

 

 

entry,  it  is  hereby  clarified  that  the

 

 

 

 

provisions  of  this  entry  shall  not  be

 

 

 

 

applicable to-

 

 

 

 

 

 

(a) services,-

 

 

 

 

 

 

(i)  by  the  Department  of  Posts  by

 

 

 

 

way  of  speed  post,  express  parcel

 

 

 

 

post,  life

insurance,  and  agency

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

 

 

 

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; and

 

 

 

 

 

 

 

(b)  services  by  way  of  renting  of

 

 

 

 

immovable property.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

Nil

Nil

 

 

Government,  State

Government,  Union

 

 

 

 

territory  or  a  local  authority  where  the

 

 

 

 

consideration for such services does not

 

 

 

 

exceed five thousand rupees:

 

 

 

 

 

 

Provided

that

nothing

 

 

 

 

contained in this entry shall apply to-

 

 

 

 

(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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

 

 

 

 

 

 

 

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

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

 

 

 

 

 

(Urban)  Mission  or  Pradhan  Mantri

 

 

 

 

 

Awas Yojana.

 

 

 

 

 

 

 

 

 

 

 

11

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.

 

 

 

 

 

 

 

 

 

12

Heading 9963

Services by way of renting of residential

Nil

Nil

 

or

 

dwelling for use as residence.

 

 

 

 

Heading 9972

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

Heading 9963

Services by a person by way of-

 

Nil

Nil

 

or

 

(a) conduct of any religious ceremony;

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

 

 

 

 

 

 

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

 

 

 

 

(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 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.

 

 

 

 

 

 

 

14

Heading 9963

Services  by  a  hotel,  inn,  guest  house,

Nil

Nil

 

 

club  or  campsite,  by  whatever  name

 

 

 

 

called,   for   residential   or   lodging

 

 

 

 

purposes, having declared tariff of a unit

 

 

 

 

of accommodation below one thousand

 

 

 

 

rupees per day or equivalent.

 

 

 

 

 

 

 

 

15

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-

 

 

 

 

conditioned stage carriage.

 

 

 

 

 

 

 

 

 

 

 

16

Heading 9964

Services

provided

to   the

Central

Nil

Nil

 

 

Government,  by  way  of  transport  of

 

 

 

 

passengers with or without accompanied

 

 

 

 

belongings,  by air,  embarking  from  or

 

 

 

 

terminating  at  a  regional  connectivity

 

 

 

 

scheme airport, against consideration in

 

 

 

 

the form of viability gap funding:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

 

 

 

 

 

 

Provided that nothing

contained

 

 

 

 

in this entry shall apply on or after the

 

 

 

 

expiry of a period of one year from the

 

 

 

 

date of commencement of operations of

 

 

 

 

the regional connectivity scheme airport

 

 

 

 

as  notified  by  the  Ministry  of  Civil

 

 

 

 

Aviation.

 

 

 

 

 

 

 

 

 

 

 

17

Heading 9964

Service of transportation of passengers,

Nil

Nil

 

 

with

or

without

accompanied

 

 

 

 

belongings, by—

 

 

 

 

 

 

 

(a) railways in a class other than—

 

 

 

 

 

(i) first class; or

 

 

 

 

 

 

 

(ii) an air-conditioned coach;

 

 

 

 

 

(b) metro, monorail or tramway;

 

 

 

 

 

(c) inland waterways;

 

 

 

 

 

 

 

(d)    public    transport,    other    than

 

 

 

 

predominantly for tourism purpose, in a

 

 

 

 

vessel between places located in India;

 

 

 

 

and

 

 

 

 

 

 

 

 

 

(e)  metered  cabs  or  auto  rickshaws

 

 

 

 

(including e-rickshaws).

 

 

 

 

 

 

 

 

 

 

 

 

 

18

Heading 9965

Services

by

way  of

transportation

of

Nil

Nil

 

 

goods-

 

 

 

 

 

 

 

 

 

(a) by road except the services of—

 

 

 

 

 

(i) a goods transportation agency;

 

 

 

 

 

(ii) a courier agency;

 

 

 

 

 

 

(b) by inland waterways.

 

 

 

 

 

 

 

 

 

 

 

 

 

19

Heading 9965

Services

by

way  of

transportation

of

Nil

Nil

 

 

goods by an aircraft from a place outside

 

 

 

 

India   upto   the   customs   station   of

 

 

 

 

clearance in India.

 

 

 

 

 

 

 

 

 

 

20

Heading 9965

Services by way of transportation by rail

Nil

Nil

 

 

or a vessel from one place in India to

 

 

 

 

another of the following goods –

 

 

 

 

 

(a) relief materials meant for victims of

 

 

 

 

natural

or

man-made

disasters,

 

 

 

 

calamities, accidents or mishap;

 

 

 

 

 

(b) defence or military equipments;

 

 

 

 

 

(c)  newspaper  or  magazines  registered

 

 

 

 

with the Registrar of Newspapers;

 

 

 

 

 

(d) railway equipments or materials;

 

 

 

 

 

(e) agricultural produce;

 

 

 

 

 

 

(f) milk,

salt

and food grain

including

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

 

 

 

 

 

 

 

 

flours, pulses and rice; and

 

 

 

 

 

 

(g) organic manure.

 

 

 

 

 

 

 

 

 

 

21

Heading 9965

Services provided by a goods transport

Nil

Nil

 

or

agency, by way of transport in a goods

 

 

 

Heading 9967

carriage of -

 

 

 

 

 

 

 

 

(a) agricultural produce;

 

 

 

 

 

 

(b) goods, where consideration charged

 

 

 

 

for  the  transportation  of  goods  on  a

 

 

 

 

consignment  transported  in  a  single

 

 

 

 

carriage does not exceed one thousand

 

 

 

 

five hundred rupees;

 

 

 

 

 

 

 

(c) goods, where consideration charged

 

 

 

 

for transportation of all such goods for a

 

 

 

 

single consignee does not exceed rupees

 

 

 

 

seven hundred and fifty;

 

 

 

 

 

 

(d) milk, salt and food grain including

 

 

 

 

flour, pulses and rice;

 

 

 

 

 

 

 

(e) organic manure;

 

 

 

 

 

 

 

(f)  newspaper  or  magazines  registered

 

 

 

 

with the Registrar of Newspapers;

 

 

 

 

 

(g) relief materials meant for victims of

 

 

 

 

natural

or

man-made

disasters,

 

 

 

 

calamities, accidents or mishap; or

 

 

 

 

 

(h) defence or military equipments.

 

 

 

 

 

 

 

 

 

22

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.

 

 

 

 

 

 

 

 

 

23

Heading 9967

Service by way of access to a road or a

Nil

Nil

 

 

bridge on payment of toll charges.

 

 

 

 

 

 

 

 

24

Heading 9967

Services by way of loading, unloading,

Nil

Nil

 

or

packing, storage or warehousing of rice.

 

 

 

Heading 9985

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25

Heading 9969

Transmission

or

distribution

of

Nil

Nil

 

 

electricity by an electricity transmission

 

 

 

 

or distribution utility.

 

 

 

 

 

 

 

 

 

 

26

Heading 9971

Services by the Reserve Bank of India.

Nil

Nil

 

 

 

 

 

 

 

 

27

Heading 9971

Services by way of—

 

 

 

Nil

Nil

 

 

(a) extending deposits, loans or advances

 

 

 

 

in  so  far

as

the

consideration

is

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

 

 

 

 

 

 

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

 

 

 

 

dealers of foreign exchange or amongst

 

 

 

 

banks and such dealers.

 

 

 

 

 

 

 

 

 

28

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   Pension   Fund   Regulatory   and

 

 

 

 

Development Authority Act, 2013 (23 of

 

 

 

 

2013).

 

 

 

 

 

 

 

 

 

 

 

29

Heading 9971

Services   of   life   insurance   business

Nil

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.

 

 

 

 

 

 

 

 

 

30

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).

 

 

 

 

 

 

 

 

31

Heading 9971

Services  provided  by  the  Employees

Nil

Nil

 

 

Provident  Fund  Organisation  to  the

 

 

 

 

persons governed under the Employees

 

 

 

 

Provident Funds and the Miscellaneous

 

 

 

 

Provisions Act, 1952 (19 of 1952).

 

 

 

 

 

 

 

 

32

Heading 9971

Services  provided  by  the  Insurance

Nil

Nil

 

 

Regulatory and Development Authority

 

 

 

 

of India to insurers under the Insurance

 

 

 

 

Regulatory and Development Authority

 

 

 

 

of India Act, 1999 (41 of 1999).

 

 

 

 

 

 

 

 

33

Heading 9971

Services provided by the Securities and

Nil

Nil

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

 

 

 

 

 

 

securities market.

 

 

 

 

 

 

 

 

 

 

34

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,

financial

 

 

 

 

institution

including

non-banking

 

 

 

 

financial company or any other person,

 

 

 

 

who makes the payment to any person

 

 

 

 

who accepts such card.

 

 

 

 

 

 

 

 

 

 

 

35

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 Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);

 

(c)   Scheme for Insurance of Tribals;

 

(d)   Janata Personal Accident Policy and Gramin Accident Policy;

 

(e)    Group Personal Accident Policy for Self-Employed Women;

 

(f)   Agricultural Pumpset and Failed Well Insurance;

 

(g)      premia collected on export credit insurance;

 

(h)        Weather Based Crop Insurance Scheme or the Modified National

 

Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;

 

(i)   Jan Arogya Bima Policy;

 

(j)          National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);

 

(k)          Pilot Scheme on Seed Crop Insurance;

 

(l)       Central Sector Scheme on Cattle Insurance;

 

 

 

9

 

 

 

(m) Universal Health Insurance Scheme;

 

 

 

 

(n) Rashtriya Swasthya Bima Yojana;

 

 

 

 

 

(o) Coconut Palm Insurance Scheme;

 

 

 

 

 

(p)

Pradhan

Mantri

Suraksha

 

 

 

 

BimaYojna;

 

 

 

 

 

 

 

 

 

(q) Niramaya Health Insurance Scheme

 

 

 

 

implemented  by  the  Trust  constituted

 

 

 

 

under  the  provisions  of  the  National

 

 

 

 

Trust  for  the  Welfare  of  Persons  with

 

 

 

 

Autism,

Cerebral

Palsy,

Mental

 

 

 

 

Retardation

and  Multiple  Disabilities

 

 

 

 

Act, 1999 (44 of 1999).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

36

Heading 9971

Services

of

life

insurance

business

Nil

Nil

 

or

provided under following schemes-

 

 

 

 

Heading 9991

(a) Janashree Bima Yojana;

 

 

 

 

 

 

(b) Aam Aadmi Bima Yojana;

 

 

 

 

 

 

(c)  Life  micro-insurance  product  as

 

 

 

 

approved  by  the  Insurance  Regulatory

 

 

 

 

and

Development

Authority,

having

 

 

 

 

maximum  amount  of  cover  of  fifty

 

 

 

 

thousand rupees;

 

 

 

 

 

 

 

 

(d) Varishtha Pension BimaYojana;

 

 

 

 

 

(e)

Pradhan

Mantri

Jeevan

 

 

 

 

JyotiBimaYojana;

 

 

 

 

 

 

 

 

(f) Pradhan Mantri Jan DhanYogana;

 

 

 

 

 

(g)   Pradhan   Mantri   Vaya   Vandan

 

 

 

 

Yojana.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37

Heading 9971

Services

by

way

of

collection

of

Nil

Nil

 

or

contribution  under  the  Atal  Pension

 

 

 

Heading 9991

Yojana.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

38

Heading 9971

Services

by

way

of

collection

of

Nil

Nil

 

or

contribution under any pension scheme

 

 

 

Heading 9991

of the State Governments.

 

 

 

 

 

 

 

 

 

 

39

Heading 9971

Services  by  the  following  persons  in

Nil

Nil

 

or

respective capacities –

 

 

 

 

 

 

Heading 9985

(a)  business  facilitator  or  a  business

 

 

 

 

correspondent  to  a  banking  company

 

 

 

 

with respect to accounts in its rural area

 

 

 

 

branch;

 

 

 

 

 

 

 

 

 

 

(b) any person as an intermediary to a

 

 

 

 

business

facilitator   or

a

business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10

 

 

 

 

 

 

 

 

correspondent  with  respect  to  services

 

 

 

 

mentioned in entry (a); or

 

 

 

 

 

 

(c)  business  facilitator  or  a  business

 

 

 

 

correspondent to an insurance company

 

 

 

 

in a rural area.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40

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  the

 

 

 

 

Central Government, State Government,

 

 

 

 

Union territory.

 

 

 

 

 

 

 

 

 

 

41

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 units.

 

 

 

 

 

 

 

 

 

 

 

 

42

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.

 

 

 

 

 

 

 

 

 

 

 

43

Heading 9973

Services  of  leasing  of  assets

(rolling

Nil

Nil

 

 

stock assets including wagons, coaches,

 

 

 

 

locos) by the Indian Railways Finance

 

 

 

 

Corporation to Indian Railways.

 

 

 

 

 

 

 

 

44

Heading 9981

Services provided by an incubatee  up to

Nil

Nil

 

 

a 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 incubatee.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

 

 

 

 

 

45

Heading 9982

Services provided by-

 

 

 

Nil

Nil

 

or

(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

 

 

 

 

senior advocate, by way of legal services

 

 

 

 

to-

 

 

 

 

 

 

 

(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

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

46

Heading 9983

Services  by  a  veterinary  clinic  in

Nil

Nil

 

 

relation  to  health  care  of  animals  or

 

 

 

 

birds.

 

 

 

 

 

 

 

 

 

 

 

 

 

47

Heading 9983

Services   provided

by

the

Central

Nil

Nil

 

or

Government,  State  Government,  Union

 

 

 

Heading 9991

territory or local authority by way of-

 

 

 

 

(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

 

 

 

 

 

 

 

 

 

 

 

12

 

 

 

 

 

 

 

 

under  any  law  for  the  time  being  in

 

 

 

 

 

force.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

48

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

 

 

 

 

 

the    Department    of    Science    and

 

 

 

 

 

Technology,  Government  of  India  or

 

 

 

 

 

bio-incubatorsrecognisedby    the

 

 

 

 

 

Biotechnology

Industry

Research

 

 

 

 

 

Assistance

Council,

 

under

the

 

 

 

 

 

Department

of

 

Biotechnology,

 

 

 

 

 

Government of India.

 

 

 

 

 

 

 

 

 

 

 

49

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

50

Heading 9984

Services

of  public  libraries  by way of

Nil

Nil

 

 

 

lending  of  books,  publications  or  any

 

 

 

 

 

other  knowledge-enhancing  content  or

 

 

 

 

 

material.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

51

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.

 

 

 

 

 

 

 

 

 

52

Heading 9985

Services by an organiser to any person in

Nil

Nil

 

 

 

respect  of  a  business  exhibition  held

 

 

 

 

 

outside India.

 

 

 

 

 

 

 

 

 

 

 

 

 

53

Heading 9985

Services

by  way  of  sponsorship  of

Nil

Nil

 

 

 

sporting events organised -

 

 

 

 

 

 

 

(a) by a national sports federation, or its

 

 

 

 

 

affiliated

federations,

 

where

the

 

 

 

 

 

participating

teams

or

individuals

 

 

 

 

 

represent  any  district,  State,  zone  or

 

 

 

 

 

Country;

 

 

 

 

 

 

 

 

 

 

 

(b)

by

Association

of

Indian

 

 

 

 

 

Universities,   Inter-University   Sports

 

 

 

 

 

Board,  School  Games  Federation  of

 

 

 

 

 

India, All India Sports Council for the

 

 

 

 

 

Deaf, Paralympic Committee of India or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

 

 

 

 

 

 

 

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.

 

54

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,

 

 

 

 

fibre, fuel, raw material or other similar

 

 

 

 

products or agricultural produce by way

 

 

 

 

of—

 

 

 

 

 

 

 

 

 

 

(a)   agricultural

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 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.

 

 

 

 

 

 

 

 

 

 

 

 

 

55

Heading 9986

Carrying out an intermediate production

Nil

Nil

 

 

process  as  job  work  in  relation  to

 

 

 

 

cultivation of plants

and

rearing of all

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14

 

 

 

 

 

 

 

 

life forms of animals, except the rearing

 

 

 

 

 

of  horses,  for  food,  fibre,  fuel,  raw

 

 

 

 

 

material  or  other  similar  products  or

 

 

 

 

 

agricultural produce.

 

 

 

 

 

 

 

 

56

Heading 9988

Services  by  way  of  slaughtering  of

Nil

Nil

 

 

 

animals.

 

 

 

 

 

 

 

 

 

57

Heading 9988

Services  by  way  of  pre-conditioning,

Nil

Nil

 

 

 

pre-cooling,   ripening,   waxing,   retail

 

 

 

or

 

packing,    labelling    of    fruits    and

 

 

 

any

other

vegetables which do not change or alter

 

 

 

Heading

of

the essential  characteristics of the said

 

 

 

Section  8

and

fruits or vegetables.

 

 

 

 

Section 9

 

 

 

 

 

 

 

 

 

 

 

 

58

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.

 

 

 

 

 

 

 

 

59

Heading 9999

Services   by   a   foreign   diplomatic

Nil

Nil

 

 

 

mission located in India.

 

 

 

 

 

 

 

 

60

Heading 9991

Services by a specified organisation in

Nil

Nil

 

 

 

respect   of   a   religious   pilgrimage

 

 

 

 

 

facilitated  by  the  Ministry  of  External

 

 

 

 

 

Affairs, the Government of India, under

 

 

 

 

 

bilateral arrangement.

 

 

 

 

 

 

 

 

61

Heading 9991

Services   provided   by   the   Central

Nil

Nil

 

 

 

Government,  State  Government,

Union

 

 

 

 

 

territory  or  local  authority  by  way  of

 

 

 

 

 

issuance   of   passport,   visa,   driving

 

 

 

 

 

licence,   birth   certificate   or   death

 

 

 

 

 

certificate.

 

 

 

 

 

 

 

 

 

62

Heading 9991

Services   provided   by   the   Central

Nil

Nil

 

or

 

Government,  State  Government,

Union

 

 

 

Heading 9997

territory  or  local  authority  by  way  of

 

 

 

 

 

tolerating non-performance of a contract

 

 

 

 

 

for which consideration in the form of

 

 

 

 

 

fines or liquidated damages is payable to

 

 

 

 

 

the

Central

Government,

State

 

 

 

 

 

Government,  Union  territory  or  local

 

 

 

 

 

authority under such contract.

 

 

 

 

 

 

 

 

63

Heading 9991

Services   provided   by   the   Central

Nil

Nil

 

 

 

Government,  State  Government,

Union

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15

 

 

 

 

 

 

territory  or  local  authority  by  way  of

 

 

 

 

assignment  of  right  to  use  natural

 

 

 

 

resources  to  an  individual  farmer  for

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

64

Heading 9991

Services

provided

by

the

Central

Nil

Nil

 

or

Government,

State

Government,

Union

 

 

 

Heading 9973

territory  or  local  authority  by  way  of

 

 

 

 

assignment of right to  use any natural

 

 

 

 

resource  where  such  right  to  use  was

 

 

 

 

assigned  by  the  Central  Government,

 

 

 

 

State  Government,  Union  territory  or

 

 

 

 

local  authority  before  the  1st

April,

 

 

 

 

2016:

 

 

 

 

 

 

 

 

 

 

Provided

that

the  exemption

 

 

 

 

shall apply only to tax payable on one

 

 

 

 

time charge payable, in full upfront or in

 

 

 

 

installments, for assignment of right to

 

 

 

 

use such natural resource.

 

 

 

 

 

 

 

 

 

 

 

 

 

65

Heading 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 or container stuffing or such

 

 

 

 

other duties in relation to import export

 

 

 

 

cargo on payment of Merchant Overtime

 

 

 

 

charges.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

66

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,-

 

 

 

 

 

 

 

 

 

(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;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

 

 

 

 

 

 

 

(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.

 

 

 

 

 

 

 

 

67

Heading 9992

Services   provided   by   the   Indian

Nil

Nil

 

 

Institutes  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

 

 

 

 

Programmes in Management for the Post

 

 

 

 

Graduate  Diploma  in  Management,  to

 

 

 

 

which admissions are made on the basis

 

 

 

 

of  Common  Admission  Test  (CAT)

 

 

 

 

conducted  by  the  Indian  Institute  of

 

 

 

 

Management;

 

 

 

 

 

 

 

(b) fellow programme in Management;

 

 

 

 

(c)  five  year  integrated  programme  in

 

 

 

 

Management.

 

 

 

 

 

 

 

 

 

 

68

Heading 9992

Services provided to a recognised sports

Nil

Nil

 

or

body by-

 

 

 

 

 

 

Heading 9996

(a)  an  individual  as  a  player,  referee,

 

 

 

 

umpire,  coach  or  team  manager  for

 

 

 

 

participation   in   a   sporting   event

 

 

 

 

organised by a recognized sports body;

 

 

 

 

(b) another recognised sports body.

 

 

 

 

 

 

 

 

69

Heading 9992

Any services provided by, _

 

Nil

Nil

 

or

(a) the National Skill Development

 

 

 

Heading   9983

Corporationsetupby    the

 

 

 

or

Government of India;

 

 

 

 

 

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;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17

 

 

 

 

 

 

 

(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

 

 

 

 

the

National

Skill

Development

 

 

 

 

Corporation.

 

 

 

 

 

 

 

 

 

 

 

 

 

70

Heading 9983

Services of assessing bodies empanelled

Nil

Nil

 

or

centrally by the Directorate General of

 

 

 

Heading 9985

Training, Ministry of Skill Development

 

 

 

or

and   Entrepreneurship   by   way   of

 

 

 

Heading 9992

assessments

 

under

the

 

Skill

 

 

 

 

Development Initiative Scheme.

 

 

 

 

 

 

 

 

 

71

Heading 9992

Services provided by training providers

Nil

Nil

 

 

(Project implementation agencies) under

 

 

 

 

Deen

Dayal

 

Upadhyaya

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

 

 

 

 

Vocational Training.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

72

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.

 

 

 

 

 

 

 

 

 

 

 

73

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

74

Heading 9993

Services by way of-

 

 

 

 

Nil

Nil

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18

 

 

 

 

 

 

 

 

(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.

 

 

 

 

 

 

 

 

 

75

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   waste   or   the   processes

 

 

 

 

incidental thereto.

 

 

 

 

 

 

 

 

 

76

Heading 9994

Services by way of public conveniences

Nil

Nil

 

 

such   as   provision   of   facilities   of

 

 

 

 

bathroom, washrooms, lavatories, urinal

 

 

 

 

or toilets.

 

 

 

 

 

 

 

 

 

77

Heading 9995

Service by an unincorporated body or a

Nil

Nil

 

 

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 –

 

 

 

 

(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.

 

 

 

 

 

 

 

 

78

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

 

 

 

 

 

 

(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

 

 

 

 

 

 

 

 

 

 

 

 

19

 

 

 

 

 

 

such artist as a brand ambassador.

 

 

 

 

 

 

 

79

Heading 9996

Services  by  way  of  admission  to  a

Nil

Nil

 

 

museum,

national

park,

wildlife

 

 

 

 

sanctuary, tiger reserve or zoo.

 

 

 

 

 

 

 

 

80

Heading 9996

Services by way of training or coaching

Nil

Nil

 

 

in recreational activities relating to-

 

 

 

 

(a) arts or culture, or

 

 

 

 

 

(b)  sports  by  charitable  entities

 

 

 

 

registered  under  section  12AA  of  the

 

 

 

 

Income-tax Act.

 

 

 

 

 

 

 

 

 

81

Heading 9996

Services by way of right to admission to-

Nil

Nil

 

 

(a)circus,dance,ortheatrical

 

 

 

 

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

 

 

 

 

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;

 

(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;

 

 

 

 

20

 

(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);

 

(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 -

 

21

 

(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; or

 

(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 to,-

 

(A)           abandoned, orphaned or homeless children;

 

(B)          physically or mentally abused and traumatized persons;

 

(C)            prisoners; or

 

(D)           persons over the age of 65 years residing in a rural area;

 

(iv)   preservation of environment including watershed, forests and wildlife;

 

(s)     “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;

 

(t)  “contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the Motor

 

Vehicles Act, 1988 (59 of 1988);

 

(u)“courier agency” means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;

 

(v)      “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);

 

(w)    “declared tariff” includes charges for all amenities provided in the unit of accommodation

 

(given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit;

 

(x)   “distributor or selling agent” means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State;

 

22

 

(y)   “educational institution” means an institution providing services by way of,-

 

(i)   pre-school education and education up to higher secondary school or equivalent;

 

(ii)    education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;

 

(iii)   education as a part of an approved vocational education course;

 

(z)     “electricity transmission or distribution utility” means the Central Electricity Authority; a State

 

Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government;

 

(za) “e-rickshaw” means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf;

 

(zb) “general insurance business” has the same meaning as assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);

 

(zc) “general public” means the body of people at large sufficiently defined by some common quality of public or impersonal nature;

 

(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

 

(ze) “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called;

 

(zf) “governmental authority” has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017);

 

(zg) “health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;

 

(zh) “incubatee” means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology

 

 

23

 

 

Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products;

 

(zi) “inland waterway” means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);

 

(zj) “insurance company” means a company carrying on life insurance business or general insurance business;

 

(zk) “interest” means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised;

 

(zl) “intermediary” has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017;

 

(zm) “legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;

 

(zn) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);

 

(zo) “life micro-insurance product” shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005;

 

(zp) “metered cab” means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi);

 

(zq)“national park” has the same meaning as assigned to it in clause (21) of the section 2 of theWild Life (Protection) Act, 1972 (53 of 1972);

 

(zr) “online information and database access or retrieval services” shall have the same meaning as assigned to it in clause (17) of the section 2of the Integrated goods and Services Tax Act,2017(13 of 2017);

 

(zs) “original works” means- all new constructions;

 

(i)   all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;

 

 

24

 

 

(ii)    erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise;

 

(zt) “print media” means,—

 

(i)   ‘book’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;

 

(ii)    ‘newspaper’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);

 

(zu) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908);

 

(zv) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service;

 

(zw) “recognised sporting event” means any sporting event,-

 

(i)   organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;

 

(ii)   organised -

 

(A)           by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;

 

(B)          by Association of Indian Universities, Inter-University Sports Board, School

 

Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;

 

(C)            by Central Civil Services Cultural and Sports Board;

 

(D)          as part of national games, by Indian Olympic Association; or

 

(E)           under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;

 

(zx) “recognised sports body” means –

 

(i)  the Indian Olympic Association;

 

(ii)   Sports Authority of India;

 

(iii)   a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;

 

(iv)   national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government;

 

 

 

 

25

 

 

(v)    the International Olympic Association or a federation recognised by the International Olympic Association; or

 

(vi)    a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;

 

(zy) “religious place” means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality;

 

(zz)    “renting in relation to immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;

 

(zza) “Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);

 

(zzb) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;

 

(zzc) “rural area” means the area comprised in a village as defined in land revenue records, excluding-

 

the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government;

 

(zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);

 

(zze) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;

 

(zzf) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution,

 

(zzg) “specified organisation” shall mean,-

 

(i)   Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or

 

(ii)    ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act,

 

2002 (35 of 2002);

 

(zzh) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

 

 

 

 

26

 

 

(zzi) “State Electricity Board” means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948);

 

(zzj) “State Transmission Utility” shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003);

 

(zzk) “state transport undertaking” has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

 

(zzl) “tiger reserve” has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972);

 

(zzm) “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours;

 

(zzn) "trade union" has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926);

 

(zzo) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);

 

(zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);

 

(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972).

 

  1. Explanation.- For the purposes of this notification,-

 

(i)     Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.

 

(ii)    Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative.

 

  1. This notification shall come into force on the 1st day of July, 2017.

 

[F. No.334/1/2017 -TRU]

 

 

(Ruchi Bisht)

 

Under Secretary to the Government of India

 

 

 

 

 

 

27


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