Union territory tax (Rate) Notification No. 12 of 2017 DT 28th June, 2017, GST

Posted on 19 April 2023 Category : Notifications

Notification No. 12/2017 Union territory tax (Rate) DT on 28^th June, 2017, GST

The Extract of GST Notification No. 12/2017-Union territory tax (Rate) is

Given below:

Notification No. 12/2017 – Union territory 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. 12/2017- Union Territory 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 8 of

the Union Territory Goods and Services Tax Act, 2017 (14 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 intra-State supply of services of description specified in column (3) of the Table below from so much of the Union Territory Tax leviable thereon under sub-section (1) of section 7 of the said Act, as is in excess of the said tax calculated at the rate specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions 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
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

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;
		(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

92">

Constitution.

Chapter 99

Services by Central Government, State

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.

Chapter 99

Services by a governmental authority by

Nil

way of any activity in relation to any

function entrusted to a Panchayat under

article 243G of the Constitution.

Chapter 99

Services by the Central Government,

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.

Heading 9983

Services of assessing bodies empanelled

Nil

centrally by the Directorate General of

Heading 9985

Training, Ministry of Skill Development

and Entrepreneurship by way of

Heading 9992

assessments

under

the

Skill

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;

(d) any service, other than services

covered under entries (a) to (c) above,

provided to business entities.

Chapter 99

Services provided by the Central

Nil

valign="bottom" width="39">

Development Initiative Scheme.

Heading 9992

Services provided by training providers

Nil

(Project implementation agencies) under

Deen

Dayal

Upadhyaya

Grameen

Kaushalya Yojana implemented by the

Ministry

Rural

Development,

Government of India by way of offering

skill or vocational training courses

certified by the National Council for

Vocational Training.

Heading 9992

Services

provided

the

Central

Nil

Government,

State

Government,

Union

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.

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

territory

administration

under

any

training programme for which total

expenditure is borne by the Central

Government,

State

Government,

Union

territory administration.

Heading 9993

Services provided by the cord

blood

Nil

banks by way of preservation of stem

cells or any other service in relation to

such preservation.

Heading 9993

Services by way of-

Nil

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.

Chapter 99

Services

provided

the

Central

Nil

Government, State Government, Union

territory or local authority to another

Central Government, State Government,

Heading 9991

Yojana.

Heading 9971

Services

way

collection

Nil

contribution under any pension scheme

Heading 9991

of the State Governments.

Heading 9971

Services by the following persons in

Nil

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

business

facilitator or

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 the

Central Government, State Government,

Union territory.

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

Nil

stock assets including wagons, coaches,

locos) by the Indian Railways Finance

Corporation to Indian Railways.

Heading 9981

Services provided by an incubatee up to

Nil

a total turnover of fifty lakh rupees in a

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.

		(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">
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
				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
		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">
			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
/p>

			19

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

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.

Heading 9996

Services by way of right to admission to-

Awas Yojana.

Heading 9954

Services by way of pure labour contracts

Nil

construction,

erection,

commissioning,

installation

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-

&n"92">

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;

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 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; or

(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;

(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 (bsp;

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 (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

(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;

(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 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 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;

(zl) “intermediary” has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017;

(zm) “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;

(zn) “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);

(zo) “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;

(zp) “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);

(zq)“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);

(zr) “online information and database access or retrieval services” shall have the same meaning as assigned to it in clause (17) of the section 2of the Integrated goods and Services Tax Act,2017(13 of 2017);

(zs) “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;

(zt) “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);

(zu) “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);

(zv) “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;

(zw) “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;

(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;

(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;

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

(zz) “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;

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

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

(zzc) “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/p>

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.

Heading 9963

Services by a hotel, inn, guest house,

Nil

club or campsite, by whatever name

called, for residential or lodging

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

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

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

(zzg) “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);

(zzh) “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);

(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).

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

="285">

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

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
		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.

17	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
		(ii) an air-conditioned coach;
		(b) metro, monorail or tramway;
		(c) inland waterways;
		(d) public transport, other than
		predominantly for tourism purpose, in a
		vessel between places located in India;
		and
		(e) metered cabs or auto rickshaws
		(including e-rickshaws).

18	Heading 9965	Services	by	way of	transportation		of	Nil	Nil
		goods-
		(a) by road except the services of—
		(i) a goods transportation agency;
		(ii) a courier agency;
		(b) by inland waterways.

19	Heading 9965	Services	by	way of	transportation		of	Nil	Nil
		goods by an aircraft from a place outside
		India upto the customs station of
		clearance in India.

20	Heading 9965	Services by way of transportation by rail						Nil	Nil
		or a vessel from one place in India to
		another of the following goods –
		(a) relief materials meant for victims of
		natural	or	man-made		disasters,
		calamities, accidents or mishap;
		(b) defence or military equipments;
		(c) newspaper or magazines registered
		with the Registrar of Newspapers;
		(d) railway equipments or materials;
		(e) agricultural produce;
		(f) milk,	salt	and food grain		including

				6

		flours, pulses and rice; and
		(g) organic manure.

21	Heading 9965	Services provided by a goods transport						Nil	Nil
	or	agency, by way of transport in a goods
	Heading 9967	carriage of -
		(a) agricultural produce;
		(b) goods, where consideration charged
		for the transportation of goods on a
		consignment transported in a single
		carriage does not exceed one thousand
		five hundred rupees;
		(c) goods, where consideration charged
		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, accidents or mishap; or
		(h) defence or military equipments.

22	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.

23	Heading 9967	Service by way of access to a road or a						Nil	Nil
		bridge on payment of toll charges.

24	Heading 9967	Services by way of loading, unloading,						Nil	Nil
	or	packing, storage or warehousing of rice.
	Heading 9985

25	Heading 9969	Transmission		or	distribution		of	Nil	Nil
		electricity by an electricity transmission
		or distribution utility.

26	Heading 9971	Services by the Reserve Bank of India.						Nil	Nil

27	Heading 9971	Services by way of—						Nil	Nil
		(a) extending deposits, loans or advances
		in so far	as	the	consideration		is

					7

		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.

28	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 Pension Fund Regulatory and
		Development Authority Act, 2013 (23 of
		2013).

29	Heading 9971	Services of life insurance business					Nil	Nil
	or	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.

30	Heading 9971	Services by the Employees’ State					Nil	Nil
	or	Insurance	Corporation		to persons
	Heading 9991	governed under the Employees’ State
		Insurance Act, 1948 (34 of 1948).

31	Heading 9971	Services provided by the Employees					Nil	Nil
		Provident Fund Organisation to the
		persons governed under the Employees
		Provident Funds and the Miscellaneous
		Provisions Act, 1952 (19 of 1952).

32	Heading 9971	Services provided by the Insurance					Nil	Nil
		Regulatory and Development Authority
		of India to insurers under the Insurance
		Regulatory and Development Authority
		of India Act, 1999 (41 of 1999).

33	Heading 9971	Services provided by the Securities and					Nil	Nil
		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

				8

		securities market.

34	Heading 9971	Services by an acquiring bank, to any						Nil	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,		financial
		institution		including		non-banking
		financial company or any other person,
		who makes the payment to any person
		who accepts such card.

35	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 Rural Development Programme);

(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 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).

36	Heading 9971	Services		of	life	insurance		business		Nil	Nil
	or	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;
		(d) Varishtha Pension BimaYojana;
		(e)	Pradhan			Mantri		Jeevan
		JyotiBimaYojana;
		(f) Pradhan Mantri Jan DhanYogana;
		(g) Pradhan Mantri Vaya Vandan
		Yojana.

37	Heading 9971	Services		by	way	of	collection		of	Nil	Nil
	or	contribution under the Atal Pensionspan="6" valign="bottom" width="285"> 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 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
		(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.

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.

Heading 9983

Taxable

services, provided or to be

Nil

provided, by a Technology Business

any

other

Incubator or a Science and Technology

Heading

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

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.

Heading 9984

Services

of public libraries by way of

Nil

lending of books, publications or any

54	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,
		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;
		(g) services by any Agricultural Produce
		Marketing Committee or Board or
		services provided by a commission agent
		for sale or purchase of agricultural
		produce.

55	Heading 9986	Carrying out an intermediate production							Nil	Nil
		process as job work in relation to
		cultivation of plants				and	rearing of all

					14

(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.

			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
	Heading 9992		Ministry of Agriculture, Cooperation and
			Farmer’s Welfare by way of cold chain
			knowledge dissemination.

59	Heading 9999		Services by a foreign diplomatic				Nil	Nil
			mission located in India.

60	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.

61	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.

62	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.

63	Heading 9991		Services provided by the Central				Nil	Nil
			Government, State Government,			Union

					15

		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.

64	Heading 9991	Services	provided		by	the	Central	Nil	Nil
	or	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.

65	Heading 9991	Services	provided		by	the	Central	Nil	Nil
		Government,		State	Government,		Union
		territory by way of deputing officers
		after office hours or on holidays for
		inspection or container stuffing or such
		other duties in relation to import export
		cargo on payment of Merchant Overtime
		charges.

66	Heading 9992	Services provided -						Nil	Nil
		(a) by an educational institution					to its
		students, faculty and staff;
		(b) to an educational institution, by way
		of,-
		(i) transportation of students, faculty
		and staff;
		(ii) catering, including any mid-day
		meals scheme sponsored by the
		Central		Government,			State
		Government or Union territory;
		(iii) security or cleaning or house-
		keeping services performed in such
		educational institution;

					16

Union territory tax (Rate) Notification No. 12 of 2017 DT 28th June, 2017, GST

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