Integrated Tax (Rate) Notification No. 9 of 2017 DT 28th June, 2017, GST

Posted on 19 April 2023     Category : Notifications

ervation.

 

 

 

 

 

 

 

 

 

 

 

 

 

and

 

 

 

 

(e)  metered  cabs  or  auto  rickshaws

 

 

 

 

(including e-rickshaws).

 

 

 

 

 

 

 

19

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.

 

 

 

 

 

 

 

20

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.

 

 

 

 

 

 

 

21

Heading 9965

Services by way of transportation by rail

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

 

 

 

 

 

 

 

 

 

 

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;

 

 

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

 

 

 

 

flours, pulses and rice; and

 

 

 

 

(g) organic manure.

 

 

 

 

 

 

 

22

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

d colspan="5" valign="bottom" width="293">

twenty  lakh  rupees  (ten  lakh  rupees  in

 

 

 

 

case  of  a  special  category state)  in  the

 

 

 

 

preceding financial year.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

 

<td

 

 

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

services

 

 

 

 

provided  to  a  persottom" width="83">

 

 

 

 

 

(b) fellow programme in Management;

 

 

 

 

(c)  five  year  integrated  programme  in

 

 

 

 

Management.

 

 

 

 

 

 

 

 

 

 

71

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;

 

 

 

 

 

 

 

 

 

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 specifien  other  than  the

 

 

 

 

Central

Government,

State

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

78

Heading 9994

Services

provided

by  operators  of  the

Nil

Nil

 

 

common  bio-medical  waste  treatment

 

 

 

 

facility to a clinical establishment by way

 

 

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

 

(b) another recognised sports body.

 

 

 

 

 

 

 

 

72

Heading 9992

Any services provided by, _

 

Nil

Nil

 

or

(a)  the  National  Skill  Development

 

 

 

Heading    9983

Corporation

set

up

bythe

 

 

 

or

Government of India;

 

 

of treatment or disposal of bio-medical

 

 

 

 

 <

 

 

 

 

consignment   transported   in   a   single

 

 

 

 

carriage  does  not  exceed  one  thousand

 

 

 

 

five hundred rupees;

 

 

 

 

(c)  goods,  where  consideration  charged

 

 

 

 

 

 

 

 

 

7

 

 

 

 

 

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

 

 

 

 

 

 

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—

 

ral operations directly related

 

 

 

(a) agricultu> 

 

 

natural or man-made disasters, calamities,

 

 

 

 

 

 

 

 

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:

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

(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).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37

Heading 9971

Services

of

life   insurance

business

Nil

Nil

 

or

provided under following schemes-

 

 

 

 

 

 

 

Nil

Nil

 

 

Government,  State

Government,

Union

 

 

 

 

territory  or  local  authority  by  way  of

 

 

 

 

issuance of passport, visa, driving licence,

 

 

 

 

valign="bottom" width="121">

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

65

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.

 

 

 

 

 

 

 

 

 

 

 

 

66

Heading 9991

Services

provided

by

the

Central

Nil

Nil

 

 

Government,  State

Government,

Union

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

67

Heading 9991

Services

provided

by

the

Central

Nil

Nil

 

or

Government,  State

Government,

Union

 

 

 

Heading 9973

territory  or  local  authority  by  way  of

 

 

 

 

 

 

 

 

 

 

 

 

 

10

 

 

 

 

assignment  of  right  to  use  any  natural

 

 

<

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

38

Heading 9971

Services

by

way

of

collection

of

Nil

Nil

 

or

contribution   under   the   Atal   Pension

 

 

 

Heading 9991

Yojana.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

39

Heading 9971

Services

by

way

of

collection

of

Nil

Nil

 

or

contribution under any pension scheme of

 

 

 

Heading 9991

the State Governments.

 

 

 

 

 

 

 

 

 

 

40

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

 

 

 

 

resource  where  such  right  to  use  was

 

 

 

 

assigned  by  the  Central  Government,

 

 

 

 

State

Government,

Union

territory  or

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

68

Head>

 

 

respect  to  accounts  in  its  rural  area

 

 

 

 

branch;

 

 

 

 

 

 

 

 

 

 

(b) any person as an intermediary to a

 

 

 

 

business   facilitator   or ¬tom" width="112">

 

 

 

 

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

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

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

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

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

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 –

 

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

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

 

 

 

 

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    Railways    Finance

 

 

 

 

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

(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-

 

 

 

 

 

 

 

 

 

 

 

(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

 

 

 

 

 

 

 

 

 

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

 

 

 

 

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

 

 

 

 

charges="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-

 

 

 

 

 

(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.

 

& 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

 

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

55

Heading 9985

Services by an organiser to any person in

Nil

Nil

 

 

respect  of  a  business  exhibition  held

 

 

 

 

outside India.

 

 

 

 

 

 

 

 

 

 

56

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

 

 
 

 

 

authority, a governmental authority or an

 

&nbsp>

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

 

<="45">

 

 

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,
/td>

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) dance, or

 

 

 

 

 

 

 

 

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

 

 

 

 

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

 

 

 

 

 

 

(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

 

 

 

 

 

(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

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

(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

 

 

 

 

Affairs, the Government of India, under

 

 

 

 

bi="83">

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

 

 

 

 

 

(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

 

 

 

 

Gram Swarozgar Yojna (earlier known as

 

 

 

 

Integrated

 

conditioned stage carriage.

 

 

 

 

 

 

 

17

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:

 

 

 

 

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.

 

 

 

 

 

 

 

18

Heading 9964

Service  of  transportation  of  passengers,

Nil

Nil

 

 

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

 

 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 to,-

 

(A)           abandoned, orphaned or homeless children;

 

22

 

(B)          physically or mentally abused and traumatized persons;

 

(C)            prisoners; or

 

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

 

 

 

 

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;

 

 

 

 

 

 

 

(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).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37

Heading 9971

Services

of

life   insurance

business

Nil

Nil

 

or

provided under following schemes-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10

 

 

 

 

 

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;

 

 

>(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;

 

(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;

 

 

 

23

 

 

(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 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

with or without accompanied belongings,

 

 

 

 

by—

 

 

 

 

(a) railways in a class other than—

 

 

 

 

(i) first class; or

 

 

 

 

 

 

 

 

 

6

 

 

 

 

 

 

(ii) an air-conditioned coach;

 

 

 

 

(b) metro, monorail or tramway;

 

 

 

 

(c) inland waterways;

 

 

 

 

(d)publictransport,otherthan

 

 

 

 

predominantly for tourism purpose, in a

 

 

 

 

vessel  between  places  located  in  India;

 

 

 

 

and

 

 

 

 

(e)  metered  cabs  or  auto  rickshaws

 

 

 

 

(including e-rickshaws).

 

 

 

 

 

 

 

19

Heading 9965

Services  by  way  of  transportation  of

Nil

Nil

 

 

goods-

 

 

 

 

(a) by road except the services of—

 

 

 

 

 

24

 

 

(zl) “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;

 

(zm) “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);

 

(zn) “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;

 

(zo) “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);

 

(zp)“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);

 

(zq) “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;

 

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

 

(zr) “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);

 

(zs) “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);

 

(zt) “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;

 

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

 

 

 

 

25

 

 

(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;

 

(zv) “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;

 

(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;

 

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

 

(zx) “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 thp> 

 

(i) a goods transportation agency;

 

 

 

 

(ii) a courier agency;

 

 

 

 

(b) by inland waterways.

 

 

 

 

 

 

 

20

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.

 

 

 

 

 

 

 

21

Heading 9965

Services by way of transportation by rail

Nil

Nil

 

 

or  a  vessel  from  one  placlateral arrangement.

 

 

 

 

 

 

 

 

 

 

 

 

 

64

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.

 

 

 

 

 

 

 

 

 

 

 

65

Heading 9991

Services

provided

 

 

 

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

 

e  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;

 

 

 

 

 

 

(d) Varishtha Pension BimaYojana;

 

 

 

 

 

(e)

Pradhan

Mantri

Jeevan

 

 

 

 

JyotiBimaYojana;

 

 

 

 

 

 

 

 

(f) Pradhan Mantri Jan DhanYogana;

 

 

 

 

 

(g) Pradhan Mantri Vaya Vandan Yojana.

 

 

 

 

 

 

 

 

 

 

 

 

38

Heading 9971

Services

by

way

of

collection

of

Nil

Nil

 

or

contribution   under   the   Atal   Pension

 

 

 

Heading 9991

Yojana.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

39

Heading 9971

Services

by

way

of

collection

of

Nil

Nil

 

or

contribution under any pension scheme of

e said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;

 

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

 

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

 

 

26

 

 

(zza) “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;

 

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

 

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

 

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

 

(zze) “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);

 

(zzf) “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);

 

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

 

(zzh) “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);

 

(zzi) “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);

 

(zzj) “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);

 

(zzk) “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;

 

(zzl) "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);

 

 

 

 

27

&n

 

 

 

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,

 

 

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

 

 

 

 

 

 

 

(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

 

 

 

 

 

 

(b)  sports  by  charitable  entities

 

 

 

 

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

 

 

 

 

 

 

 

 

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  (bsp;

 

(zzm) “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);

 

(zzn) “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);

 

(zzo) “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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

28

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

 

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

 

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

 

(zze) “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);

 

(zzf) “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);

 

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

 

(zzh) “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);

 

(zzi) “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);

 

(zzj) “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);

 

(zzk) “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;

 

(zzl) "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);

 

 

 

 

27

 

 

(zzm) “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);

 

(zzn) “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);

 

(zzo) “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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

28

 

 

 

Heading 9991

the State Governments.

 

 

 

 

 

 

 

 

 

 

40

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

 

 

 

 

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.

 

 

<td >

 

 

 

 

(e) agricultural produce;

 

 

 

 

(f)  milk,  salt  and  food  grain  including

 

 

 

 

flours, pulses and rice; and

 

 

 

 

(g) organic manure.

 

 

 

 

 

 

 

22

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

 

 

 

 

 

 

 

 

 

7

 

 

 

 

 

for transportation of all such goods for a

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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  the

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 idth="93">

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

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

 

 

  

 

 

 

 

 

 

 

 

 

11

 

 

 

 

 

 

43

Heading 9972

One  time  upfront  amount  (called  as

Nil

Nil

 

 

 

 

case  of  a  special  category state)  in  the

 

 

 

 

preceding financial year.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

 

 

 

Explanation.-  For  the  purposes  of  this

 

 

 

 

entry,  it  is  hereby  clarified  that  the

 

 

 

 

provisions  of  this  entry  shall  not  be

 

 

 

 

applicable to-

 

 

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;

 

(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 clai width="49">

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.

 

 

 

 

 

 

 

 

 

 

 

 

66

Heading 9991

Services

provided

by

the

Central

Nil

Nil

 

 

Government,  State

Government,

Union

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

67

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

 

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

68

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.

 

 

 

 

 

 

 

 

 

 

 

 

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,-

 

 

 

 

 

 

 

 

 

 

 

(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;

 

 

 

 

 

 

 

 

 

 

(a) 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; and

 

 

 

 

 

 

(b)   services   by  way  of   renting  of

 

 

 

 

immovable property.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(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,

 

 

(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 to,-

 

(A)           abandoned, orphaned or homeless children;

 

22

 

(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;

 

(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 Cenr>

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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    Railways    Finance

 

 

 

 

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

 

 

 

 

 

(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

 

 

 

 

 

 

 

2ottom" width="83">

 

 

 

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

(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-

 

 

 

 

 

 

 

 

 

 

 

(i) an advocate or partnership firm of

 

 

 

 

 

advocates providing legal services;

 

 

 

 

 

(ii) any person

other than a business

 

 

 

 

 

entity; or

 

 

&n8

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

 

 

 

 

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

 

 

 

 

bsp;

 

 

 

 

 

 

 

(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

 

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

 

 

 

 

Pension

 

Fund

Regulatory

and

 

 

 

 

Development Authority Act, 2013 (23 of

 

 

 

 

2013).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

30

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.

 

 

 

 

 

 

 

 d valign="bottom" width="79">

 

 

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-

 

 

 

 

 

(a) registration required under any law for

 

 

 

 

 

the time being in force;

 

 

 

 

 

 

 

 

(b)  testing,  calibration,  safety  check  or

 

 

 

 

 

certification  relating  to  protection  or

 

 

 

 

  

 

 

 

 

 

 

 

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

 

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).

 

 

 

 

 

 

 

 

 

 

 

 

33

Heading 9971

Services

 

provided

by

 >

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

 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

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 securities market.

 

 

 

 

 

 

 

 

 

Research

 

 

 

 

 

Assistance Council, under the Department

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

52

Heading 9984

Services  of  public  libraries  by  way  of

Nil

Nil

 

 

lending  of  books,  publications  or  any

 

 

 

 

other  knowledge-enhancing  content  or

 

 

 

 

material.

 

 

 

 

 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,

financial

institution

 

 

 

 

including non-banking financial company

 

 

 

 

or  any

other

person,  who

makes  the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

 

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

55

Heading 9985

Services by an organiser to any person in

Nil

Nil

 

 

respect  of  a  business  exhibition  held

 

 

 

 

outside India.

 

 

 

 

 

 

 

 

 

 

56

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 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,

 

 

 

 

fibre, fuel, raw material

or other similar

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14

 

 

 

 

 

 

 

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;

 

 

 

 p>

 

 

 

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

 

 

 

 

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;

 

  

 

(b) supply of farm labour;

 

 

 

 

 

 

(c) processes carried out at an agricultural

 

 

 

 

 

farm including tending, pruning, cutting,

 

 

 

 

 

harvesting,

drying,&nbtral 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;

 

 

 

23

 

 

(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 Generalign="bottom" width="45">

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

 

 

 

 

local authority where the consideration for

 

 

 

 

such   services   does   not   exceed   five

 

 

 

 

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

 

 

 

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

 

 

 

 

India up to the customs station of clearance

 

 

 

 

 

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  /td>

 

 

 

by  way  of  the  following  educational

 

 

 

 

programmes,

except

 

Executive

 

 

 

 

Development Programme: -

 

 

 

 

 

 

 

(a)  two

year

full

time

Post

Graduate

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17

 

 

 

 

 

 

 

 

 

 

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;

 

(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 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;

 

 

 

24

 

 

(zl) “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;

 

(zm) “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);

 

(zn) “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;

 

(zo) “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);

 

(zp)“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);

 

(zq) “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;

 

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

 

(zr) “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);

 

(zs) “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);

 

(zt) “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;

 

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

 

 

 

 

25

 

 

(i)   organised by a recognised sports body where the participating team or individual represe">

 

 

 

 

 

(c)  five  year  integrated  programme  in

 

 

 

 

Management.

 

 

 

 

 

 

 

 

 

 

71

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.

 

 

 

 

 

 

 

 

72

Heading 9992

Any services provided by, _

 

Nil

Nil

 

or

(a)  the  National  Skill  Development

 

 

 

Heading    9983

Corporation

set

up

bythe

 

 

 

or

Government of India;

 

 

 

 

 

Heading 9991

(b) a Sector Skill Cou 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.

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

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

 

 

 

the

National

Skill

Development

 

 

 

Corporation.

 

 

 

 

 

 

 

73

Heading 9983

Services of assessing bodies empanelled    Nil

Nil

 

or

centrally  by  the  Directorate  General  of

 

 

 

 

 

 

 

 

 

 

 

 

18

 

 

 

Nil

Nil

 

or

 

dwelling for use as residence.

 

 

 

 

 

Heading 9972

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14

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

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

 

 

 

 

 

(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;

 

(zv) “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;

 

(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;

 

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

 

(zx) “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;

 

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

 

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

 

 

26

 

 

(zza) “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;

 

 

 

 

 

Integrated Tax (Rate) Notification No. 9 of 2017 DT 28th June, 2017, GST

 

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 specified in the corresponding entry in column (5) of the said Table, namely:-

 

Table

 

Sl.

Chapter,

  

 

 

 

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

 

 

 

 

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,

 

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.

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

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

 

 

 

any

other

do  not  change  or  alter  the  essential

 

 

 

Heading

of

characteristics   of   the   said   fruits   or

 

 

 

Section  8

and

vegetables.

 

 

 

 

 

Section 9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15

 

 

 

 

bsp;

 

 

 

 

 

 

 

 

 

 

 

61

Heading 9988

 

 

 

 

(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

 

 

&n="bottom" width="293">

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

 

 

located in India.

 

 

 

 

 

 

 

 

 

 

 

63

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

64

Heading 9991

Services

provided

by

the

Central

 

Insurance;

 

 

 

 

 

 

 

(m) Universal Health Insurance Scheme;

 

 

 

 

(n) Rashtriya Swasthya Bima Yojana;

 

 

 

 

(o) Coconut Palm Insurance Scheme;

 

 

 

3

Chapter 99

Pure services  (excluding works  contract

Nil

Nil

 

 

 

 

 

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.

 

 

 

 

 

 

 

17

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:

 

 

 

 

Provided that nothing contained in

 

 

 

 

this  entry  shall  apply  on  or  after  the

 

 

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

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.

 

 

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

 

 

 

 

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,

 

 

 

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.

 

 

 

 

 

 

 

18

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

 

 

 

 

 

 

 

 

 

6

 

 

 

 sp; between  places  located  in  India;

 

 

(ii) an air-conditioned coach;

 

 

 

 

(b) metro, monorail or tramway;

 

 

 

 

(c) inland waterways;

 

 

 

 

(d)publictransport,otherthan

 

 

 

 

predominantly for tourism purpose, in a

 

 

 

 

vessel&nbright">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

 

 

 

 

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 pres


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