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

Posted on 19 April 2023     Category : Notifications

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(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,

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

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 &n>

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  persobsp; 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 &n

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;

 

 

 

 

 

 

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

 

 

 

 

 

(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-