(1)

(2)

(3)

(4)

(5)

“9D

Chapter

Services  by  an  old  age  home  run  by  Central

Nil

Nil”;

99

Government,  State  Government  or  by  an  entity

registered under section 12AA of the Income-tax

Act, 1961 (43 of 1961) to its residents (aged 60

years or more) against consideration upto twenty-

five  thousand  rupees  per  month  per  member,

provided   that   the   consideration   charged   is

inclusive  of  charges  for  boarding,  lodging  and

maintenance.

(1)

(2)

(3)

(4)

(5)

“10A

Heading

Services   supplied   by   electricity   distribution

Nil

Nil”;

9954

utilities   by   way   of   construction,   erection,

commissioning, or installation of infrastructure for

extending electricity distribution network upto the

tube  well  of  the  farmer  or  agriculturalist  for

agricultural use.

(1)

(2)

(3)

(4)

(5)

“24A

Heading

Services by way of warehousing of minor forest

Nil

Nil”;

9967

or

produce.

Heading

9985

(1)

(2)

(3)

(4)

(5)

“31A

Heading

Services   by   Coal   Mines   Provident   Fund

Nil

Nil

9971

Organisation to persons governed by the Coal

or

Mines   Provident   Fund   and   Miscellaneous

Heading

Provisions Act, 1948 (46 of 1948).

9991

31B

Heading

Services  by  National  Pension  System  (NPS)

Nil

Nil”;

9971

Trust to its members against consideration in

or

the form of administrative fee.

Heading

9991

(1)

(2)

(3)

(4)

(5)

“34A

Heading

Services supplied by Central Government, State

Nil

Nil”;

9971

Government,Unionterritorytotheir

undertakings

or

Public

Sector

Undertakings(PSUs)  by  way  of  guaranteeing

the loans taken by such undertakings or PSUs

from the financial institutions.

(1)

(2)

(3)

(4)

(5)

“47A

Heading

Services  by way of licensing, registration and

Nil

Nil”;

9983

or

analysis or testing of food samples supplied by

Heading

the  Food  Safety  and  Standards  Authority  of

9991

India (FSSAI) to Food Business Operators.

(1)

(2)

(3)

(4)

(5)

“55A

Heading

Services  by  way  of  artificial  insemination  of

Nil

Nil”;

9986

livestock (other than horses).

(1)

(2)

(3)

(4)

(5)

“65B

Heading

Services   supplied   by   a   State

Nil

Provided that at the end of

9991  or

Government

to

Excess

Royalty

the contract period, ERCC

any

Collection Contractor (ERCC) by

shall submit an account to

other

way  of  assigning  the  right  to

the State Government and

Heading

collect  royalty  on  behalf  of  the

certify

that the amount of

State Government on the mineral

goods

and

services

tax

dispatched  by  the  mining  lease

deposited by mining lease

holders.

holders on royalty is more

than

the

goods

and

Explanation.-

“mining

lease

services tax exempted on

holder” means a person who has

the  service

provided

by

been granted mining lease, quarry

State  Government  to

the

lease  or  license  or  other  mineral

ERCC

of  assignment

of

concession  under

the  Mines  and

right to collect royalty and

Minerals

(Development

and

where

such

amount

of

Regulation)  Act,  1957  (67  of

goods

and

services

tax

1957), the rules made thereunder

paid

by

mining

lease

or  the  rules  made  by  a  State

holders

is

less  than

the

Government under sub-section (1)

amount

of

goods

and

of  section  15  of  the  Mines  and

services tax exempted, the

Minerals

(Development

and

exemption

shall

be

Regulation) Act, 1957.

restricted to such amount

as is equal to the amount

of goods and services tax

paid by the mining lease

holders

and

the

ERCC

shall

pay

the  difference

between

goods

and

services tax exempted on

the  service

provided

by

State

Government

to

the

ERCC

of

assignment

of

right to collect royalty and

goods

and

services

tax

paid by the mining lease

holders on royalty.”;

(1)

(2)

(3)

(4)

(5)

“77A

Heading

Services provided by an unincorporated body or

Nil

Nil”;

9995

a non-profit entity registered under any law for

the time being in force, engaged in,-

(i)  activities  relating  to  the  welfare  of

industrial   or   agricultural   labour   or

farmers; or

(ii)   promotion   of   trade,   commerce,

industry,

agriculture,

art,

science,

literature, culture, sports, education, social

welfare,

charitable

activities

and

protection of environment,

to its own members against consideration in the

form of membership fee upto an amount of

one

thousand rupees (Rs 1000/-)

per member per

year.