Heading 9992 or Heading 9983 or Heading 9991

Goods and Services Tax – Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (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; (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 impl

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Heading 9992

Goods and Services Tax – Omitted ************* Notes: Omitted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as, Services provided by the Indian 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 Mana

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Heading 9992 or Heading 9963

Goods and Services Tax – Services provided – (a) by an educational institution to its students, faculty and staff; 19[(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;] (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; (iv) services relating to admission to, or conduct of examination by, such institution; 23[***]: 19[(v) supply of online educational journals or periodicals;] Provided that nothing con

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. ************* Notes: Chapter, Section, Heading, Group or Service Code (Tariff) as Amended vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as, "Heading 9992" Explanation (iv) as Inserted by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018 ****************************** Note: As amended vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018, before it was read as, Services provided – (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

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Heading 9991 or Heading 9973

Goods and Services Tax – Services provided by the Central Government, State Government, Union 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 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resou

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Heading 9991

Goods and Services Tax – Services by a specified organisation in respect of a religious pilgrimage facilitated by 22[***] the Government of India, under bilateral arrangement. ****************************** Note: As amended vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018, before it was read as, Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilate

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List 1 [See S.No.180 of the Schedule I]

Goods and Services Tax – List 1 [See S.No.180 of the Schedule I] (1). Amikacin (2). Amphotericin-B (3). Amrinone (4). Aprotinin (5). Baclofen (6). Bleomycin (7). Busulphan (8). BCG vaccine, Iopromide, Iotrolan (9). Chlorambucil (10). Chorionic Gonadotrophin (11). Clindamycin (12). Cyclophosphamide (13). Dactinomycin (14). Daunorubicin (15). Desferrioxamine (16). Dimercaprol (17). Disopyramide phosphate (18). Dopamine (19). Eptifibatide (20). Glucagon (21). Hydroxyurea (22). Isoprenaline (23). Isoflurane (24). Lactulose (25). Lomustine (26). Latanoprost (27). Melphalan (28). Mesna (29). Methotrexate (30). MMR (Measles, mumps and rubella) vaccine (31). Mustin Hydrochloride (32). Pancuronium Bromide (33). Praziquantel (34). Protamine (35). Quinidine (36). Sodium Cromoglycate spin caps and cartridges (37). Sodium Hyalauronatesterile 1% and 1.4% solution (38). Somatostatin (39). Strontium Chloride (85Sr.) (40). Thioguanine (41). Tobramycin (42). TetanusImmunoglobin (43). Typhoid Vaccines:

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(74). Azathioprine; (75). Antinomycin D; (76). Cytosine Arabinoside (Cytarabine); (77). Vinblastine Sulphate (78). Vincristine; (79). Eurocollins Solution; (80). Everolimus tablets/dispersible tablets; (81). Poractant alfa (82). Troponin-I whole blood test kit; (83). Blower/mister kit for beating heart surgery; (84). Fluoro Enzyme Immunoassay Diagnostic kits. (85). Tablet Telbivudine (86). Injection Exenatide (87). DTaP-IPV-Hibor PRP-T combined Vaccine (88). Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein) (89). Injection Thyrotropin Alfa (90). Injection Omalizumab. (91). Abatacept (92). Daptomycin (93). Entacevir (94). Fondaparinux Sodium (95). Influenza Vaccine (96). Ixabepilone (97). Lapatinib (98). Pegaptanib Sodium injection (99). Suntinib Malate (100). Tocilizumab (101). Agalsidase Beta (102). Anidulafungin (103). Capsofungin acetate (104). Desflurane USP (105). Heamostatic Matrix with Gelatin and human Thrombin (106). Imiglucerase (107). Maraviroc (108). Radio

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group sera (135). Botulinum Toxin Type A (136). Burn therapy dressing soaked in gel (137). Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders (138). Bovine Albumin (139). Bretyleum Tossylate (140). Calcium Disodium Edetate (141). Carmustine (142). Cesium Tubes (143). Calcium folinate (144). Cholestyramine (145). Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate) (146). Cobalt-60 (147). Corticotrophin (148). Cyanamide (149). Diagnostic Agent for Detection of Hepatitis B Antigen (150). Diagnostic kits for detection of HIV antibodies (151). Diphtheria Antitoxin sera (152). Diazoxide (153). Edrophonium (154). Enzyme linked Immunoabsorbent Assay kits [ELISA KITS] (155). Epirubicin (156). Fibrinogen (157). Floxuridine (158). Flucytosin (159). Flecainide (160). Fludarabine Phosphate (161). Foetal Bovine Serum (FBS) (162). Gadolinium DTPA Dimeglumine (163). Gallium Citrate (164). Gasgangrene Anti-Toxin Serum (165). Goserlin Acetate (166)

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0). Penicillamine (191). Pentamidine (192). Penicillinase (193). Poliomyelitis vaccine (inactivated and live) (194). Potassium Aminobenzoate (195). Porcine Insulin Zinc Suspension (196). Prednimustine (197). Porcine and Bovine insulin (198). Purified Chick Embryo Cell Rabies Vaccine (199). Pyridostigmine (200). Pneumocystis cariniiI F kits (201). Prostaglandin E1 (PGE1) (202). Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin) (203). Radioisotope TI 201 (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin for TT tests (204). Rabies immune globulin of equine origin (205). Sevoflurane (206). Recuronium Bromide (207). Septopal beads and chains (208). Sodium Arsenate (209). Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones (210). Solution of Nucleotides and Nucliosides (211). Specific Desensitizing Vaccine (212). Sterile Absorbable Haemostat for control of surgical v

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List 2 [See S.No.181 of the Schedule I]

Goods and Services Tax – List 2 [See S.No.181 of the Schedule I] (1). Streptomycin (2). Isoniazid (3). Thiacetazone (4). Ethambutol (5). Sodium PAS (6). Pyrazinamide (7). Dapsone (8). Clo- fazamine (9). Tetracycline Hydrochloride (10). Pilocarpine (11). Hydrocortisone (12). Idoxuridine (13). Acetazolamide (14). Atro- pine (15). Homatroprn (16). Chloroquine (17). Amodiaquine (18). Quinine (19). Pyrimethamine (20). Sulfametho pyrezine (21). Diethyl Carbamazine (22). Arteether or formulation of ar

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Heading 9986

Goods and Services Tax – Services relating 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 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 marke

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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 inciden

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credit of gst

Goods and Services Tax – Started By: – dinesh garg – Dated:- 1-7-2017 Last Replied Date:- 16-7-2017 – sir we are manufecturing and exporting co of henna powder so please tell can we claim input gst of mobile bill insurence and any kind services – Reply By KASTURI SETHI – The Reply = As per Section 16 of CGST Act, 2017 you can avail ITC if you can prove that the services have been used in the course or furtherance of business of registered person. So the issue has to be examined service-wise. –

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Heading 9984

Heading 9984 – Goods and Services Tax – Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. – Goods and Services Tax – Schedules

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Heading 9985

Goods and Services Tax – Services by way of sponsorship of 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 Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and

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