(1)

(2)

(3)

(4)

(5)

“10E

Chapter

Services  by  an  old  age  home  run  by

Nil

Nil

99

Central 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.

10F

Chapter

Services supplied by an establishment of

Nil

Provided the place of supply

99

a person in India to any establishment of

of the service is outside India

that  person  outside  India,  which  are

in  accordance  with

section

treated  as  establishments  of  distinct

13 of Integrated Goods and

persons in accordance with Explanation

Services Tax Act, 2017.

1 in section 8 of the Integrated Goods

and Services Tax Act, 2017.

10G

Chapter

Import of services by United Nations or

Nil

Nil

99

a specified international organisation for

official use of the United Nations or the

specified international organisation.

Explanation. - For the purposes of this

entry,  unless  the  context  otherwise

requires,

“specified

international

organisation”

means  an

international

organisation  declared  by  the  Central

Government in pursuance of section 3 of

the  United  Nations  (Privileges  and

Immunities Act) 1947 (46 of 1947), to

which the provisions of the Schedule to

the said Act apply.

10H

Chapter

Import

of

services

by    Foreign

Nil

Foreign

diplomatic

mission

99

diplomatic mission or consular post in

or consular post in India, or

India,  or  diplomatic  agents  or  career

diplomatic

agents

or  career

consular officers posted therein.

consular

officers

posted

therein  shall  be  entitled  to

exemption

from

integrated

tax leviable on the import of

services

subject

to

the

conditions, -

(i) that the foreign diplomatic

mission  or  consular  post  in

India, or diplomatic agents or

career

consular

officers

posted therein, are entitled to

exemption

from

integrated

tax,   as   stipulated   in   the

certificate

issued

by

the

Protocol

Division

of

the

Ministry of External Affairs,

based  on  the  principle  of

reciprocity;

(ii) that the services imported

are for official purpose of the

(1)

(2)

(3)

(4)

(5)

“11A

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.

3

(1)

(2)

(3)

(4)

(5)

“25A

Heading

Services by way of warehousing of minor forest

Nil

Nil”;

9967

or

produce.

Heading

9985

(1)

(2)

(3)

(4)

(5)

“32A

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

32B

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)

“35A

Heading

Services supplied by Central Government, State

Nil

Nil”;

9971

Government,Unionterritory    totheir

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)

“49A

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)

“58A

Heading

Services  by  way  of  artificial  insemination  of

Nil

Nil”;

9986

livestock (other than horses).

(1)

(2)

(3)

(4)

(5)

“68B

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