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;

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

(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;

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;

Table

(a) agricultun  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

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,

tom" width="45">

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

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

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:

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

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

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

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

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

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.

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

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

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;

(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

16

local authority before the 1^st  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 &nlateral 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

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

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  (olspan="4" valign="bottom" width="293">

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

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

Serten  lakh  rupees  in

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

non- profit entity registered under any law

for  the  time  being  in  force,  to  its  own

members  by  way  of  reimbursement  of

chargesub-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

(a) as a trade union;

thousand rupees:

Provided that nothing contained

in this entry shall apply to-