Integrated Tax (Rate) Notification No. 9 of 2017 DT 28th June, 2017, GST Posted on 19 April 2023 Category : Notifications 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; (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 specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl. Chapter, Description of Services Rate Condition No. Section, (per cent.) Heading, Group or Service Code (Tariff) (1) (2) (3) (4) (5) 1 Chapter 99 Services by an entity registered under Nil Nil section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable (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; 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 Heading 9991 (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by fibre, fuel, raw material or other similar 14 products or agricultural produce by way of— (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and the National Skill Development Corporation. 73 Heading 9983 Services of assessing bodies empanelled Nil Nil or centrally by the Directorate General of Nil Nil or a vessel from one place in India to another of the following goods – (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including 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; 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 (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, p> (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 persoottom" 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 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 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 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: birth certificate or death certificate. 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; 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 < (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 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 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. 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 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. &td valign="bottom" width="124"> 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 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. ottom" width="107"> 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 or share of contribution – (a) as a trade union; thousand rupees: Provided that nothing contained in this entry shall apply to- 3 (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year. 10 Chapter 99 Services received from a provider of Nil Nil service located in a non- taxable territory by – (a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an  > Nil or provided or agreed to be provided by the Heading 9991 Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. 31 Heading 9971 Services by the Employees’ State Nil Nil or Insurance Corporation to persons Heading 9991 governed under the Employees’ State Insurance Act, 1948 (34 of 1948). 32 Heading 9971 Services 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) d 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, ance, 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