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

67

Heading 9992

Services   provided   by   the   Indian

Nil

Nil

Institutes  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;

(c)  five  year  integrated  programme  in

Management.

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

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

1

Heading 9991

Yojana.

38

Heading 9971

Services

by

way

of

collection

of

Nil

Nil

or

contribution under any pension scheme

Heading 9991

of the State Governments.

39

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 respect to accounts in its rural area

branch;

(b) any person as an intermediary to a

68

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;

(b) another recognised sports body.

69

Heading 9992

Any services provided by, _

Nil

Nil

or

(a) the National Skill Development

Heading   9983

Corporationsetupby    the

or

Government of India;

Heading 9991

(b) a Sector Skill Council approved

by the National Skill Development

Corporation;

business

facilitator   or

a

business

10

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.

40

Heading 9971

Services

provided

to

the

Central

Nil

Nil

or

Government,

State

Government,

Union

Heading 9991

territory under any insurance scheme for

&nb

(c) an assessment agency approved

by the Sector Skill Council or the

National

Skill

Development

Corporation;

17

(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

 sp;

which  total  premium  is  paid  by  the

Central Government, State Government,

Union territory.

41

Heading 9972

One  time  upfront  amount  (called  as

Nil

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.

42

Heading 9973

Services

provided

by

the

Central

Nil

Nil

or

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.

6

Chapter 99

Services  by  the  Central  Government,

Nil

Nil

State  Government,  Union  territory  or

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.

70

Heading 9983

Services of assessing bodies empanelled

Nil

Nil

or

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

local autth="99">

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.

43

Heading 9973

Services  of  leasing  of  assets

(rolling

Nil

Nil

stock assets including wagons, coaches,

locos) by the Indian Railways Finance

Corporation to Indian Railways.

44

Heading 9981

Services provided by an incubatee  up to

Nil

Nil

a total turnover of fifty lakh rupees in a

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

Development Initiative Scheme.

71

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.

72

Heading 9992

Services

provided

to

the

Central

Nil

Nil

Government,

State

Government,

Union

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.

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

2

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 incubatee.

11

45

Heading 9982

Services provided by-

Nil

Nil

or

(a) an arbitral tribunal

to –

Heading 9991

(i) any person other than a business

entity; or

territory

administration

under

any

training  programme  for  which  total

expenditure  is  borne  by  the  Central

Government,

State

Government,

Union

territory administration.

73

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.

74

Heading 9993

Services by way of-

Nil

Nil

(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 as an advocate

other than a

senior advocate, by way of legal services

to-

(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;

(c) a senior advocate

by way of legal

services to-

(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.

46

Heading 9983

Services  by  a  veterinary  clinic  in

Nil

Nil

relation  to  health  care  of  animals  or

birds.

 m" width="123">

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

(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.

47

Heading 9983

Services   provided

by

the

Central

Nil

Nil

or

Government,  State  Government,  Union

Heading 9991

territory or local authority by way of-

(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

12

under  any  law  for  the  time  being  in

force.

48

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

Entrepreneurship Development Board of

the    Department    of    Science    and

Technology,  Government  of  India  or

bio-incubatorsrecognisedby    the

Biotechnology

Industry

Research

Assistance

Council,

under

the

Department

of

Biotechnology,

18

(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.

75

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.

&nbspth="111">

Government of India.

49

Heading 9984

Services

by   way   of   collecting   or

Nil

Nil

providing   news   by   an   independent

journalist, Press Trust of India or United

News of India.

50

Heading 9984

Services

of  public  libraries  by way of

Nil

Nil

lending  of  books,  publications  or  any

other  knowledge-enhancing  content  or

material.

51

Heading 9984

Services

providedgn="bottom" width="71">

9

Chapter 99

Services

provided

by

Central

Nil

Nil

Government,  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

76

Heading 9994

Services by way of public conveniences

Nil

Nil

such   as   provision   of   facilities   of

bathroom, washrooms, lavatories, urinal

or toilets.

77

Heading 9995

Service by an unincorporated body or a

Nil

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;

(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

&n

by

the

Goods  and

Nil

Nil

Services  Tax  Network  to  the  Central

Government  or  State  Governments  or

Union territories for implementation of

Goods and Services Tax.

52

Heading 9985

Services by an organiser to any person in

Nil

Nil

respect  of  a  business  exhibition  held

outside India.

53

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

3

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

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 Committee of India or

13

sourcing  of  goods  or  services  from  a

third person for the common use of its

members  in  a  housing  society  or  a

residential complex.

78

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< width="83">

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,

fibre, fuel, raw material or other similar

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;

(c)   processes   carried   out   at   an

agricultural

farm

including

tending,

does not exceed five thousand rupees in a

financial year.

10

Heading 9954

Services provided by way of pure labour

Nil

Nil

contracts

of

construction,   erection,

commissioning, installation, completion,

fitting

out,

repair,

maintenance,

renovation,  or  alteration  of  a  civil

structure  or  any  other  original  works

pertaining

to

the

beneficiary-led

individual

house

construction

or

enhancement under the Housing for All

(Urban)  Mission  or  Pradhan  Mantri

pruning,

cutting,

harvesting,

drying,

cleaning,

trimming,

sun

drying,

fumigating,

curing,

sorting,

grading,

cooling or bulk packaging and 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;

19

such artist as a brand ambassador.

79

Heading 9996

Services  by  way  of  admission  to  a

Nil

Nil

museum,

national

park,

wildlife

sanctuary, tiger reserve or zoo.

80

Heading 9996

Services by way of training or coaching

Nil

Nil

in recreational activities relating to-

(a) arts or culture, or

(b)  sports  by  charitable  entities

registered  under  section  12AA  of  the

Income-tax Act.

81

Heading 9996

Services by way of right to admission to-

Awas Yojana.

11

Heading 9954

Services by way of pure labour contracts

Nil

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.

12

Heading 9963

Services by way of renting of residential

Nil

Nil

or

dwelling for use as residence.

Heading 9972

13

Heading 9963

Services by a person by way of-

&n"92">

Nil

Nil

(a)circus,dance,ortheatrical

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

consideration for admission is not more

than Rs 250 per person

as referred to in

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

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

(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;

22

life forms of animals, except the rearing

of  horses,  for  food,  fibre,  fuel,  raw

material  or  other  similar  products  or

agricultural produce.

56

Heading 9988

Services  by  way  of  slaughtering  of

Nil

Nil

animals.

57

Heading 9988

Services  by  way  of  pre-conditioning,

Nil

Nil

pre-cooling,   ripening,   waxing,   retail

or

packing,    labelling    of    fruits    and

any

other

vegetables which do not change or alter

Heading

of

the essential  characteristics of the said

Section  8

and

fruits or vegetables.

Section 9

58

Heading 9988

Services provided by the National Centre

Nil

Nil

or

for Cold Chain Development under the

(C)            by Central Civil Services Cultural and Sports Board;

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

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

(zx) “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;

25

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

(zzj) “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);

(zzk) “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);

(zzl) “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);

(zzm) “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;

(zzn) "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);

(zzo) “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);

(zzp) “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);

(zzq) “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).

1. 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.

1. 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

27

="285">

purposes, having declared tariff of a unit

of accommodation below one thousand

rupees per day or equivalent.

15

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

Arunachal

Pradesh,

Assam,

Manipur,

Meghalaya,

Mizoram,

Nagaland,

Sikkim,  or  Tripura  or  at  Bagdogra

located in West Bengal;