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

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

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;

 

 

 

 

(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  person  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

 

 

 

 

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:

 

 

 

 

 

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

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

(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,

 

 

 

 

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

<