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).

Heading 9965

Services by way of transportation of

Nil

goods-

(a) by road except the services of—

(i) a goods transportation agency;

(ii) a courier agency;

(b) by inland waterways.

Heading 9965

Services by way of transportation of

Nil

goods by an aircraft from a place outside

India upto the customs station of

clearance in India.

Heading 9965

Services by way of transportation by rail

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;

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.

Heading 9965

Services provided by a goods transport

Nil

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.

		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 <