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

Posted on 19 April 2023 Category : Notifications

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(i) transportation of students, faculty

and staff;

(ii) catering, including any mid-day

meals scheme sponsored by the Central

Government, State Government

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.

Heading 9992

Services provided by the Indian Institutes

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

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;

Management.

Heading 9992

Services provided to a recognised sports

Nil

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 28^th 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 28^th 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;
	Heading 9991	(b) a Sector Skill Council approved
		by the National Skill Development
		Corporation;

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;

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.

Heading 9983

Services of assessing bodies empanelled Nil

Nil

centrally by the Directorate General of

	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
			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
		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.		tom" width="85">

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

Heading 9988

Services provided by the National Centre

Nil

for Cold Chain Development under the

Heading 9992

Ministry of Agriculture, Cooperation and

Farmer’s Welfare by way of cold chain

knowledge dissemination.

Heading 9999

Services by a foreign diplomatic mission

Nil

located in India.colspan="5" valign="bottom" width="293">

		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
		bilateral 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
		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 (ten 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

consideration for admission is not more

than Rs 250 per person as referred to in

(a), (b) and (c) above.

2. Definitions. - For the purposes of this notification, unless the context otherwise requires, -

(a) “advertisement” means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person;

(b) “advocate” has the same meaning as assigned to it in clause (a) of sub-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);

(j) “authorised dealer of foreign exchange” shall have the same meaning assigned to “Authorised person” in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);

(k) “authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;

(l) “banking company” has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934);

(m) “brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable clai width="49">

the

Central

Nil

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.

Heading 9991

Services

provided

the

Central

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.

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.

<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 persor>
		(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
		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 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 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.

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

correspondent to an insurance company in

a rural area.

Heading 9971

Services

provided

the

Central

Nil

Government,

State

Government, Union

Heading 9991

territory under any insurance scheme for

which total premium is paid by ing 9991

Services

provided

the

Central

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.

Heading 9992

Services provided -

Nil

(a) by an educational institution

its

students, faculty and staff;

(b) to an educational institution, by way

of,-

Central

Government, State Government,

Union territory.

Heading 9971

Services received by the Reserve Bank of

Nil

India, from outside India in relation to

management

foreign

exchange

reserves.

Heading 9972

One time upfront amount (called as

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.

Heading 9973

Services

provided

the

Central

Nil

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 1^st April, 2016, on payment of

licence fee or spectrum user charges, as

the case may be.

Heading 9973

Services of leasing of assets (rolling stock

Nil

assets including wagons, coaches, locos)

by the Indian Rail

Heading 9991

Services

provided

the

Central

Nil

Government, State

Government,

Union

Heading 9973

territory or local authority by way of

assignment of right to use any natural

resource where such right to use was

assigned by the Central Government,

State

Government,

Union

territory or

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.

Heading 9991

Services

provided

the

Central

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.

Heading 9992

Services provided -

Nil

(a) by an educational institution

its

students, faculty and staff;

(b) to an educational institution, by way

of,-

(i) transportation of students, faculty

and staff;

(ii) catering, including any mid-day

meals scheme sponsored by the Central

Government, State Government

Union territory;

(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

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

ways Finance

Corporation to Indian Railways.

Heading 9981

Services provided by an incubatee

up to a

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.

Heading 9982

Services provided by-

Nil

(b) services by way of renting of

immovable property.

(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.

(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

an advocate

other

than a

			senior advocate, by way of legal services
			to-
70	Heading 9992	Services provided by the Indian Institutes		Nil	Nil
		of Management, as per the guidelines of
		the Central Government, to their students,		(n) “business entity” means any person carrying out business; (o) “business facilitator or business correspondent” means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India; (p) “Central Electricity Authority” means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948); (q) “Central Transmission Utility” shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003); (r) “charitable activities” means activities relating to - (i) public health by way of ,- (A) care or counseling of (I) terminally ill persons or persons with severe physical or mental disability, (II) persons afflicted with HIV or AIDS, (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion , spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; 22

(B) physically or mentally abused and traumatized persons;

(D) persons over the age of 65 years residing in a rural area;

(iv) preservation of environment including watershed, forests and wildlife;

(s) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;

(t) “contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the Motor

Vehicles Act, 1988 (59 of 1988);

(u)“courier agency” means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;

(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);

(w) “declared tariff” includes charges for all amenities provided in the unit of accommodation

(given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit;

(x) “distributor or selling agent” means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State;

(y) “educational institution” means an institution providing services by way of,-

(i) pre-school education and education up to higher secondary school or equivalent;

(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;

(iii) education as a part of an approved vocational education course;

(z) “electricity transmission or distribution utility” means the Centom" width="41">

(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;

advocate

way of legal

services to-

(i) any person other than a business

(za) “e-rickshaw” means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf;

(zb) “general insurance business” has the same meaning as assigned to it in clause (g) of section 3 of the Generalign="bottom" width="45">

Chapter 99

Services provided

by the

Central

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.

Chapter 99

Services provided by Central Government,

Nil

State Government, Union territory or a

local authority where the consideration for

such services does not exceed five

thousand rupees:

Provided that nothing contained

in this entry shall apply to-

(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
		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

India up to the customs station of clearance

in India received by persons specified in

the entry.

Heading 9954

Services provided by way of pure labour

Nil

contracts

construction,

erection,

commissioning,

installation, completion,

fitting

out,

repair,

maintenance,

renovation, or alteration of /td>

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.

Heading 9983

Services by a veterinary clinic in relation

Nil

to health care of animals or birds.

Heading 9983

Services

provided

the

Central

Nil

Government,

State

Government,

Union

Heading 9991

territory or local authority by way of-

8" valign="bottom" width="293">

by way of the following educational

programmes,

except

Executive

Development Programme: -

(a) two

year

full

time

Post

Graduate

		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;			(zc) “general public” means the body of people at large sufficiently defined by some common quality of public or impersonal nature; (zd
			(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
	(ze) “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; (zf) “governmental authority” has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017); (zg) “health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (zh) “incubatee” means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products; (zi) “inland waterway” means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917); (zj) “insurance company” means a company carrying on life insurance business or general insurance business; (zk) “interest” means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised; 24

(zl) “legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;

(zm) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);

(zn) “life micro-insurance product” shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005;

(zo) “metered cab” means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi);

(zp)“national park” has the same meaning as assigned to it in clause (21) of the section 2 of theWild Life (Protection) Act, 1972 (53 of 1972);

(zq) “original works” means- all new constructions;

(i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;

(ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise;

(zr) “print media” means,—

(i) ‘book’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;

(ii) ‘newspaper’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);

(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908);

(zt) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service;

(zu) “recognised sporting event” means any sporting event,-

(i) organised by a recognised sports body where the participating team or individual represe">

n="bottom" width="79">

Entrepreneurship Development Board of

theDepartmentofScienceand

Technology, Government of India or bio-

incubators

recognised

the

Biotechnology

Industry

Research

Assistance Council, under the Department

<td

of Biotechnology, Government of India.

Heading 9984

Services by way of collecting or

Nil

providing news by an independent

journalist, Press Trust of India or United

News of India.

Management.

Heading 9992

Services provided to a recognised sports

Nil

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;

(b) another recognised sports body.

Heading 9992

Any services provided by, _

Nil

(a) the National Skill Development

Heading 9983

Corporation

set

bythe

Government of India;

Heading 9991

(b) a Sector Skill Cou a civil

structure or any other original works

pertaining

the

beneficiary-led

individual

house

construction

enhancement under the Housing for All

(Urban) Mission or Pradhan Mantri Awas

Yojana.

Heading 9954

Services by way of pure labour contracts

Nil

of construction, erection, commissioning,

or installation of original works pertaining

to a single residential unit otherwise than

as a part of a residential complex.

Heading 9963

Services by way of renting of residential

by the National Skill Development

Corporation;

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
		the	National	Skill	Development
		Corporation.

73	Heading 9983	Services of assessing bodies empanelled Nil				Nil
	or	centrally by the Directorate General of

				18

Nil

dwelling for use as residence.

Heading 9972

Heading 9963

Services by a person by way of-

Nil

(a) conduct of any religious ceremony;

Heading 9972

(b) renting of precincts of a religious

place meant for general public, owned or

Heading 9995

managed by an entity registered as a

charitable or religious trust under section

any

other

12AA of the Income-tax Act, 1961

Heading

(hereinafter referred to as the Income-tax

Section 9

Act) or a trust or an institution registered

under sub clause (v) of clause (23C) of

section 10 of the Income-tax Act or a

body or an authority covered under clause

(23BBA) of section 10 of the said

Income-tax Act:

Provided that nothing contained in entry

(b) of this exemption shall apply to,-

(i) renting of rooms where charges are

one thousand rupees or more per day;

(ii) renting of premises, community halls,

kalyanmandapam or open area, and the

like where charges

are

ten

thousand

(ii) organised -

(A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;

(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;

(D) as part of national games, by Indian Olympic Association; or

(E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;

(zv) “recognised sports body” means –

(i) the Indian Olympic Association;

(ii) Sports Authority of India;

(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;

(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government;

(v) the International Olympic Association or a federation recognised by the International Olympic Association; or

(vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;

(zw) “religious place” means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality;

(zx) “renting in relation to immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;

(zy) “Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);

(zz) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;

(zza) “rural area” means the area comprised in a village as defined in land revenue records, excluding-

the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government;

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

Notification No. 9/2017 Integrated Tax (Rate) DT on 28^th 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 28^th June, 2017

G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 6 of

(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 calnbsp;

Heading 9984

Services of public libraries by way of

Nil

lending of books, publications or any

other knowledge-enhancing content or

material.

Heading 9984

Services provided by the Goods and

Nil

Services Tax Network to the Central

Government or State Governments or

Union territories for implementation of

Goods and Services Tax.

Heading 9985

Services provided by a tour operator to a

Nil

foreign tourist in relation to a tour

conducted wholly outside India.

culated 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,

		rupees or more per day;
		(iii) renting of shops or other spaces for
		business or commerce where charges are
		ten thousand rupees or more per month.

15	Heading 9963	Services by a hotel, inn, guest house, club	Nil	Nil
		or campsite, by whatever name called, for
		residential or lodging purposes, having
		declared tariff of a unit of accommodation
		below one thousand rupees per day or
		equivalent.

16	Heading 9964	Transport of passengers, with or without	Nil	Nil
		accompanied belongings, by –
		(a) air, embarking from or terminating in
		an airport located in the state of
	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
	Arunachal Pradesh, Assam, Manipur,
		Meghalaya, Mizoram, Nagaland, Sikkim,		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
		activities.

2	Chapter 99	Services by way of transfer of a going	Nil	Nil
		concern, as a whole or an independent
		part thereof.
					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,

Chapter 99

Pure services (excluding works contract

Nil

or Tripura or at Bagdogra located in West

Bengal;

(b) non-airconditioned contract carriage

other than radio taxi, for transportation of

passengers, excluding tourism, conducted

tour, charter or hire; or

conditioned stage carriage.

Heading 9964

Services provided to the Central

Nil

Government, by way of transport of

passengers with or without accompanied

belongings, by air, embarking from or

terminating at a regional connectivity

scheme airport, against consideration in

the form of viability gap funding:

Provided that nothing contained in

this entry shall apply on or after the

	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			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
		Vocational Training.						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
		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,
		expiry of a period of one year from the
		date of commencement of operations of
		the regional connectivity scheme airport
		as notified by the Ministry of Civil
		Aviation.

18	Heading 9964	Service of transportation of passengers,	Nil	Nil
		with or without accompanied belongings,
		by—
		(a) railways in a class other than—
		(i) first class; or

		6

sp; between places located in India;

		(ii) an air-conditioned coach;
		(b) metro, monorail or tramway;
		(c) inland waterways;
		(d)publictransport,otherthan
		predominantly for tourism purpose, in a
		vessel&nbright">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.

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
		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,
		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


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.

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 presn 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).

Heading 9971

Services

life

insurance business

Nil

waste or the processes incidental thereto.

Heading 9994

Services by way of public conveniences

Nil

such as provision of facilities of

bathroom, washrooms,

lavatories,

urinal

or toilets.

Heading 9995

Service by an unincorporated body or a

Nil

		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

(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.

Chapter 99

Services

received

from

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

&nbsp>

Nil

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.

Heading 9971

Services

the

Employees’

State

Nil

Insurance

Corporation

persons

Heading 9991

governed

under the Employees’ State

Insurance Act, 1948 (34 of 1948).

Heading 9971

Services

provided

the

Employees

Nil

(b) for the provision of carrying out any

activity which is exempt from the levy of

Goods and service Tax; or

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.

Heading 9996

Services by an artist by way of a

Nil

performance in folk or classical art forms

of-

(a) music, or

(b) dance, 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

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

place outside

India up to the customs station of clearance

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.

Heading 9996

Services by way of admission to a

Nil

museum,

national

park,

wildlife

sanctuary, tiger reserve or zoo.

Heading 9996

Services by way of training or coaching in

Nil

recreational activities relating to-

(a) arts or culture, or

(b) sports by charitable entities

in India received by persons specified in

the entry.

Heading 9954

Services provided by way of pure labour

Nil

contracts

construction,

erection,

commissioning,

installation, completion,

fitting

out,

repair,

maintenance,

renovation, or alteration of a civil

structure or any other original works

pertaining

the

beneficiary-led

individual

house

construction

enhancement under the Housing for All

(Urban) Mission or Pradhan Mantri Awas

Provident Fund Organisation to the

persons governed under the Employees

Provident Funds and the Miscellaneous

Provisions Act, 1952 (19 of 1952).

Heading 9971

Services

provided

the

Insurance

Nil

Regulatory

and

the

Development

Authority of India to insurers under the

Insurance

Regulatory

and

the

Development Authority of India Act,

1999 (41 of 1999).

Heading 9971

Services

provided

by the Securities and

Nil

th="83">

Yojana.

Heading 9954

Services by way of pure labour contracts

Nil

of construction, erection, commissioning,

or installation of original works pertaining

to a single residential unit otherwise than

as a part of a residential complex.

Heading 9963

Services by way of renting of residential

Nil

dwelling for use as residence.

Heading 9972

Heading 9963

Services by a person by way of-

Nil

(a) conduct of any religious ceremony;

Exchange Board of India set up under the

Securities and Exchange Board of India

Act, 1992 (15 of 1992) by way of

protecting the interests of investors in

securities and to promote the development

of, and to regulate, the securities market.

Heading 9971

Services

by an acquiring bank, to any

Nil

person in relation to settlement of an

amount upto two thousand rupees in a

single

transaction

transacted

through

credit card, debit card, charge card or

other payment card service.

Explanation.— For the purposes

of this entry, “acquiring bank” means any

banking

company,

Heading 9972

(b) renting of precincts of a religious

place meant for general public, owned or

Heading 9995

managed by an entity registered as a

charitable or religious trust under section

any

other

12AA of the Income-tax Act, 1961

Heading

(hereinafter referred to as the Income-tax

Section 9

Act) or a trust or an institution registered

under sub clause (v) of clause (23C) of

section 10 of the Income-tax Act or a

body or an authority covered under clause

(23BBA) of section 10 of the said

Income-tax Act:

Provided that nothing contained in entry

(b) of this exemption shall apply to,-

(i) renting of rooms where charges are

one thousand rupees or more per day;

(ii) renting of premises, community halls,

kalyanmandapam or open area, and the

like where charges

are

ten

thousand

		rupees or more per day;
		(iii) renting of shops or other spaces for
		business or commerce where charges are
		ten thousand rupees or more per month.

15	Heading 9963	Services by a hotel, inn, guest house, club	Nil	Nil
		or campsite, by whatever name called, for
ottom" width="83">
		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
		event;
		(c) recognised sporting event, where the

				20

consideration for admission is not more

than Rs 250 per person as referred to in

(a), (b) and (c) above.

2. Definitions. - For the purposes of this notification, unless the context otherwise requires, -

residential or lodging purposes, having

declared tariff of a unit of accommodation

below one thousand rupees per day or

equivalent.

Heading 9964

Transport of passengers, with or without

Nil

accompanied belongings, by –

(a) air, embarking from or terminating in

an airport located in the state of

Arunachal Pradesh, Assam, Manipur,

Meghalaya, Mizoram, Nagaland, Sikkim,

or Tripura or at Bagdogra located in West

Bengal;

(b) non-airconditioned contract carriage

other than radio taxi, for transportation of

passengers, excluding tourism, conducted

tour, charter or hire; or

financial

institution

including non-banking financial company

or any

other

person, who

makes the

		payment to any person who accepts such
		card.

36	Heading 9971	Services	of general		insurance	business	Nil	Nil
	or	provided under following schemes –
	Heading 9991	(a) Hut Insurance Scheme;
		(b) Cattle Insurance under Swarnajaynti
		Gram Swarozgar Yojna (earlier known as
		Integrated		conditioned stage carriage.

17	Heading 9964	Services provided to the Central	Nil	Nil
		Government, by way of transport of
		passengers with or without accompanied
		belongings, by air, embarking from or
		terminating at a regional connectivity
		scheme airport, against consideration in
		the form of viability gap funding:
		Provided that nothing contained in
		this entry shall apply on or after the
		expiry of a period of one year from the
		date of commencement of operations of
		the regional connectivity scheme airport
		as notified by the Ministry of Civil
		Aviation.

18	Heading 9964	Service of transportation of passengers,	Nil	Nil
		Rural	Development
		Programme);
		(c) Scheme for Insurance of Tribals;
		(d) Janata Personal Accident Policy and
		Gramin Accident Policy;
		(e) Group Personal Accident Policy for
		Self-Employed Women;
		(f) Agricultural Pumpset and Failed Well
		Insurance;
		(g) premia collected on export credit
		insurance;
		(h) Weather Based Crop Insurance
		Scheme or the Modified National
		Agricultural Insurance Scheme, approved
		by the Government of India and
		implemented by the Ministry of						p>(b) “advocate” has the same meaning as assigned to it in clause (a) of sub-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

(j) “authorised dealer of foreign exchange” shall have the same meaning assigned to “Authorised person” in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);

(l) “banking company” has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934);

(m) “brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person;

(n) “business entity” means any person carrying out business;

(o) “business facilitator or business correspondent” means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India;

(p) “Central Electricity Authority” means the authority constituted under section 3 of the Electricity

(Supply) Act, 1948 (54 of 1948);

(q) “Central Transmission Utility” shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003);

(r) “charitable activities” means activities relating to -

(i) public health by way of ,-

(A) care or counseling of

(I) terminally ill persons or persons with severe physical or mental disability,

(II) persons afflicted with HIV or AIDS,

(III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol;

(B) public awareness of preventive health, family planning or prevention of HIV infection;

(ii) advancement of religion , spirituality or yoga;

(iii) advancement of educational programmes or skill development relating to,-

(A) abandoned, orphaned or homeless children;

(B) physically or mentally abused and traumatized persons;

(D) persons over the age of 65 years residing in a rural area;

Agriculture;

(i) Jan Arogya Bima Policy;

(j) National

Agricultural

Insurance

Scheme (Rashtriya Krishi Bima Yojana);

(k) Pilot Scheme on Seed Crop Insurance;

(l) Central Sector Scheme on Cattle

Insurance;

(m) Universal Health Insurance Scheme;

(n) Rashtriya Swasthya Bima Yojana;

(o) Coconut Palm Insurance Scheme;

(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).

Heading 9971

Services

life insurance

business

Nil

provided under following schemes-

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;		>(iv) preservation of environment including watershed, forests and wildlife; (s) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; (t) “contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (u)“courier agency” means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; (v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962); (w) “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit; (x) “distributor or selling agent” means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State; (y) “educational institution” means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; (z) “electricity transmission or distribution utility” means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government; 23

(zb) “general insurance business” has the same meaning as assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);

(zc) “general public” means the body of people at large sufficiently defined by some common quality of public or impersonal nature;

(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(ze) “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called;

(zf) “governmental authority” has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017);

(zg) “health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;

(zh) “incubatee” means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products;

(zi) “inland waterway” means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);

(zj) “insurance company” means a company carrying on life insurance business or general insurance business;

(zk) “interest” means

with or without accompanied belongings,

by—

(a) railways in a class other than—

(i) first class; or

		(ii) an air-conditioned coach;
		(b) metro, monorail or tramway;
		(c) inland waterways;
		(d)publictransport,otherthan
		predominantly for tourism purpose, in a
		vessel between places located in 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—
24

(zm) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);

(zp)“national park” has the same meaning as assigned to it in clause (21) of the section 2 of theWild Life (Protection) Act, 1972 (53 of 1972);

(zq) “original works” means- all new constructions;

(i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;

(ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise;

(zr) “print media” means,—

(ii) ‘newspaper’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);

(zu) “recognised sporting event” means any sporting event,-

(i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;

(ii) organised -

(A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;

(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;

(D) as part of national games, by Indian Olympic Association; or

(E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;

(zv) “recognised sports body” means –

(i) the Indian Olympic Association;

(ii) Sports Authority of India;

(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;

(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government;

(v) the International Olympic Association or a federation recognised by the International Olympic Association; or

(vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;

(zw) “religious place” means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality;

(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;

(d) Varishtha Pension BimaYojana;

(e)

Pradhan

Mantri

Jeevan

JyotiBimaYojana;

(f) Pradhan Mantri Jan DhanYogana;

(g) Pradhan Mantri Vaya Vandan Yojana.

Heading 9971

Services

way

collection

Nil

contribution under the Atal Pension

Heading 9991

Yojana.

Heading 9971

Services

way

collection

Nil

contribution under any pension scheme of

e said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;

(zy) “Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);

(zz) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;

(zza) “rural area” means the area comprised in a village as defined in land revenue records, excluding-

(zzb) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);

(zzc) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;

(zzd) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution,

(zze) “specified organisation” shall mean,-

(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or

(ii) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act,

2002 (35 of 2002);

(zzf) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(zzg) “State Electricity Board” means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948);

(zzh) “State Transmission Utility” shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003);

(zzi) “state transport undertaking” has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(zzj) “tiger reserve” has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972);

(zzk) “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours;

(zzl) "trade union" has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926);

(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);

(zzn) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);

(zzo) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972);

Explanation.- For the purposes of this notification,-

(i) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.

(ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative.

This notification shall come into force on the 1^st day of July, 2017.

[F. No.334/1/2017 -TRU]

(Ruchi Bisht)

Under Secretary to the Government of India

(zzb) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);

(zzc) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;

(zzd) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution,

(zze) “specified organisation” shall mean,-

(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or

(ii) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act,

2002 (35 of 2002);

(zzf) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(zzg) “State Electricity Board” means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948);

(zzh) “State Transmission Utility” shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003);

(zzi) “state transport undertaking” has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(zzj) “tiger reserve” has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972);

(zzl) "trade union" has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926);

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

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