Author: admin_gst

Heading 9982 or Heading 9991

Heading 9982 or Heading 9991
Services – Exemption from GST
GST
Services provided by-
(a) an arbitral tribunal to –
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to 66[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)];
19[(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;]
(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 66[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Ac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f)  Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
    with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
(zfa) “Government Entity” means an authority or a board or any other body including a society, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.
 (zl) “legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any man

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y 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;
19[(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;]
(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.
19[(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.]
 
Definitions:
(b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

function entrusted by the Central Government, State Government, Union Territory or a local authority.
 (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;
(zzb) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);
(zzd) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution,
 
******************************
Note:
As amended vide  Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018, before it was read as,
Services provided by-
(a) an arbitral tribunal 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9983 or Heading 9991

Heading 9983 or Heading 9991
Services – Exemption from GST
GST
Services provided by the Central Government, State Government, Union 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 under any law for the time being in force.
Clarification
* Clarification regard

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9981

Heading 9981
Services – Exemption from GST
GST
Services provided by an incubatee up to a 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 incubatee.
Definition
(zh) “incubatee” means an entrepreneur located within the premises of a Technol

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9972

Heading 9972
Services – Exemption from GST
GST
Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 68[20] per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.
43[Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 68[20] per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.]
Condition
9[Provided that the leased plots shall be used f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or buyers or owners shall incorporate in the terms and conditions, the fact that the integrated tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same.]
 
Clarification
* Clarification regarding applicability of GST on Preferential Location Charges (PLC) collected along with consideration for sale/ transfer of residential / commercial properties. [ See para 8 of Circular No. 234/28/2024-GST dated 11.10.2024 ]
* Clarification whether location charges or preferential location charges (PLC) collected in addition to the lease premium for long term lease of land constitute part of the lease premium or upfront amount charged for long term lease of land and are eligible for the same tax treatment. [ See para 10 of Circular No. 177/09/2022-TRU dated 03.08.2022 ]
* Clarification regarding admissibility of GST exemption o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.]
Clarification
* Clarification regarding admissibility of GST exemption on the upfront amount which is determined upfront but is paid or payable in installments for long term (thirty years, or more) lease of industrial plots or plots for development of financial infrastructure. [ See Circular No. 101/20/2019-GST dated 30.04.2019 ]
 
*************
Notes:
As Amended vide Notification No. 24/2018-Integrated Tax (Rate) dated 20-09-2018, before it was read as,
12[Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for develop

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9971 or Heading 9985

Heading 9971 or Heading 9985
Services – Exemption from GST
GST
Services by the following persons in respective capacities –
(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 a business 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.
 
Definition
(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);
(o) “business facilitator or business correspondent” means an intermediary appointed under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9971 or Heading 9991

Heading 9971 or Heading 9991
Services – Exemption from GST
GST
Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.
Clarification
* Clarification on GST leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity Department or students of colleges/ p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9971 or Heading 9991

Heading 9971 or Heading 9991
Services – Exemption from GST
GST
Services of life insurance business provided under following schemes-
(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 21[two lakhs] rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan JyotiBimaYojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana.
Definition
(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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9971 or Heading 9991

Heading 9971 or Heading 9991
Services – Exemption from GST
GST
Services of general insurance business provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated 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) 3[Restructured Weather Based Crop Insurance Scheme (RWCIS)] approved by the Government of India and implemented by the Ministry of Agriculture;
(i) Jan Arogya Bima Polic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1972 (57 of 1972);
 
************
Note:
As amended vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019, before it was read as,
 
Services of general insurance business provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated 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) 3[Restructured Weather Based Crop Insurance Scheme (RWCIS)] a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
 
**************
Notes:
As amended vide notification no. 21/2017 IT(R) dated 22-8-2017, before it was read as,
“Services of general insurance business provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated 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 S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9971

Heading 9971
Services – Exemption from GST
GST
Omitted
 
*************
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Services provided by the Securities and 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 mark

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9971

Heading 9971
Services – Exemption from GST
GST
Services by an acquiring bank, to any 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.
Definition
(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);
(zaa) “financial institution” has the same meaning as assigned to it in clause (c) of s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9971

Heading 9971
Services – Exemption from GST
GST
Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).
Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9971

Heading 9971
Services – Exemption from GST
GST
Services by way of-
(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.
 
Definitions:
 (j) “authorised dealer of foreign exchange” shall have the same meaning ass

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9969

Heading 9969
Services – Exemption from GST
GST
Transmission or distribution of electricity by an electricity transmission or distribution utility.
 
Definitions:
(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);
(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 lice

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9971

Heading 9971
Services – Exemption from GST
GST
Omitted
 
*************
Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Services by the Reserve Bank of India.
Definition
(zy) “Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);
Clarification
* GST on service supplied by State Govt. to their undertakings or PSUs by way of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9966 or Heading 9973

Heading 9966 or Heading 9973
Services – Exemption from GST
GST
Services by way of giving on hire –
(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
56[(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or
Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.]
(b) to a goods transport agency, a means of transportation of goods.
19[(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d,
(ii) an electronic commerce operator through whom the services of local delivery are provided;
(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);
 
Clarification
* Clarification regarding eligibility of the service of renting of vehicles to State Transport Undertakings (STUs) and Local Authorities for exemption. [ See para 8 of Circular No. 164 /20/2021-GST dated 06.10.2021 ]
 
 
*************
Notes:
As Amended vide Notification No. 16/2025-Integrated Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025, before it was read as,
Services by way of giving on hire –
(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
56[(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or
Explanation.- For the purposes of this entry, “Electrically operated veh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nstitution 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;
(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;
(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);
 
Clarification
* Clarification regarding eligibility of the service of renting of vehicles to State Transport Undertakings (STUs) and Local Authorities for exemption. [ See para 8 of Circular No. 164 /20/2021-GST dated 06.10.2021 ]
 
*************
Note:
As amended vide Notification No. 13/2019- Integrated Tax (Rate) dated 31-07-20

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd 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;
(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;
(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);
 
**************
Note:
As amended vide  Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018, before it was read as,
Services by way of giving on hire –
(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
(b) to a goods transport agency, a means of transportation of goods.
Definition
(ze) “goods transport agency” means any person who provides

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =