Author: admin_gst

Heading 9967
Services – Exemption from GST
GST
Service by way of access to a road or a bridge on payment of toll charges.
 
Clarification
* Clarification regarding taxability of additional toll fees collected by the Concessionaires from the vehicles which is not having Fastag. [ See para 12 of Circular No. 177/09/2022-TRU dated 03.08.2022 ]
* Clarification regarding applicability of GST on Overloading charges collected at Toll Plazas. [ See para 7 of Circular N

= = = = = = = =

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

= = = = = = = =

Heading 9965 or Heading 9967
Services – Exemption from GST
GST
Services provided by a goods transport agency, by way of transport in a goods carriage of –
(a) agricultural produce;
95[****]
(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.
Definitions:
(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 eit

= = = = = = = =

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

= = = = = = = =

nded vide Notification No. 16/2025-Integrated Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025, before it was read as,
Services provided by a goods transport agency, by way of transport in a goods carriage of –
(a) agricultural produce;
95[****]
(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.
Definitions:
(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, ra

= = = = = = = =

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

= = = = = = = =

sport agency, by way of transport in a goods 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.
Definitions:
(d) “agricultur

= = = = = = = =

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

= = = = = = = =

Heading 9965
Services – Exemption from GST
GST
Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.
 
De

= = = = = = = =

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

= = = = = = = =

Heading 9965
Services – Exemption from GST
GST
Services by way of transportation by rail 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;
94[****]
(e) agricultural produce;
(f) milk, salt and food grain including flours, pulses and rice; and
(g) organic manure.
 
Definitions:
(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 produc

= = = = = = = =

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

= = = = = = = =

r 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 flours, pulses and rice; and
(g) organic manure.
 
Definitions:
(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;
(zzm) “vessel” has the same meaning as assign

= = = = = = = =

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

= = = = = = = =

Heading 9964
Services – Exemption from GST
GST
Service of transportation of passengers, 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).
86[Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017).]
Definition
(za) “e-rickshaw

= = = = = = = =

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

= = = = = = = =

uthority, 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);
(zt) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service;
(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
 
Clarification
* Clarification on applicability of GST on private ferry tickets. It has been s

= = = = = = = =

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

= = = = = = = =

ckshaws (including e-rickshaws).
Definition
(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;
(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);
(zo) “metered cab” means any contract carriage on which an automatic device, of the type and m

= = = = = = = =

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

= = = = = = = =

Heading 9965
Services – Exemption from GST
GST
Services by way of transportation of goods-
(a) by road except the services of-
(i) a goods transportation agency;
(ii) a courier agency;
(b) by inland waterways.
141[Explanation. – Nothing contained in this entry shall apply to:
(i) local delivery services provided by an Electronic Commerce Operator; or
(ii) local delivery services provided through an Electronic Commerce Operator.]
Definition
(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);
(zzm) “

= = = = = = = =

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

= = = = = = = =

courier agency;
(b) by inland waterways.
Definition
(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);
(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
 
Clarification 
* Clarification on taxability and applicable rate of GST on transport of minerals from mining pit head to railway siding, beneficiation plant etc., by vehicles deployed with driver for a specific duration of time. [ See para 9 of of Circular

= = = = = = = =

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

= = = = = = = =

Heading 9964
Services – Exemption from GST
GST
Transport of passengers, with or without accompanied belongings, by –
93[(a) air in economy class, 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
(c) stage carriage other than air-conditioned stage carriage.
85[Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017).]
 
Definition:
(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” m

= = = = = = = =

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

= = = = = = = =

s amended vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Transport of passengers, with or without 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
(c) stage carriage other than air-conditioned stage carriage.
85[Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017).]
Definition:
(t) “contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Ac

= = = = = = = =

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

= = = = = = = =

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
(c) stage carriage other than air-conditioned stage carriage.
Definition:
(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;
(zt) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service;
(zzf) “stage carriage” sha

= = = = = = = =

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

= = = = = = = =

Heading 9964
Services – Exemption from GST
GST
Services provided to the Central 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 20[three years] from the date of commencement of operations of the regional connectivi

= = = = = = = =

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

= = = = = = = =

Heading 9963
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 a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having 31[value of supply] of a unit of accommodation below 60[or equal to] one thousand rupees per day or equivalent.
 
Clarification 
* Clarification on “Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No. 12/2017-CT (Rate).” [ Circular No. 32/0

= = = = = = = =

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

= = = = = = = =

on no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as,
Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent.
Definition
(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;
 
Clarification
* Clarification on “Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt

= = = = = = = =

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

= = = = = = = =

Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9
Services – Exemption from GST
GST
Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA 76[or 12AB] of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:
Provided that nothing contained

= = = = = = = =

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

= = = = = = = =

ing, 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;
 
*************
Notes:
As Amended vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021, before it was read as,
 
Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-

= = = = = = = =

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

= = = = = = = =

Heading 9972
Services – Exemption from GST
GST
Services by way of renting of residential dwelling for use as residence 91[except where the residential dwelling is rented to a registered person].
113[125[Explanation 1]. – For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –
(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and
(ii) such renting is on his own account and not that of the proprietorship concern.]
126[Explanation 2.- Nothing contained in this entry shall apply to-
(a) accommodation services for students

= = = = = = = =

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

= = = = = = = =

ling for use as residence 91[except where the residential dwelling is rented to a registered person].
113[Explanation. – For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –
(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and
(ii) such renting is on his own account and not that of the proprietorship concern.]
Definition
(zx) “renting in relation to immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the

= = = = = = = =

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

= = = = = = = =

exports under bond/lut
Query (Issue) Started By: – satbir singh wahi Dated:- 1-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
For export under bond /lut , whether any bond or lut form is prescribed and where to submit it.
Reply By Kishan Barai:
The Reply:
As an exporter you need to pay IGST first & then later you need to claim refund for it.
You will get 90% of refund in 6 days & rest 10% after scrutiny.
Reply By satbir singh wahi:
The Reply:

= = = = = = = =

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

= = = = = = = =

Heading 9954
Services – Exemption from GST
GST
Services provided by way of pure labour 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 Awas Yojana.
Definition
(zq) “original works” means- all new constructions;

= = = = = = = =

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

= = = = = = = =

Heading 9954
Services – Exemption from GST
GST
Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.
Definition
(zq) “original works” means- all new constructions;
(i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
(ii) erection, commissioning or installa

= = = = = = = =

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

= = = = = = = =

Chapter 99
Services – Exemption from GST
GST
Services provided by Central 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 122[and the Ministry of Railways (Indian Railways)] 90[****];
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers:
Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.
Definitions:
(f) “aircraft

= = = = = = = =

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

= = = = = = = =

(i) services by the Department of Posts 90[****];
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers:
Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.
Definitions:
(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.);
(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts

= = = = = = = =

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

= = = = = = = =

Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.
Definitions:
(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.);
(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908);
(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);

= = = = = = = =

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

= = = = = = = =

Chapter 99
Services – Exemption from GST
GST
Services provided by the Central 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 121[and the Ministry of Railways (Indian Railways)] 89[****];
(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.
Definitions:
(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

= = = = = = = =

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

= = = = = = = =

on territory or local authority:
Provided that nothing contained in this entry shall apply to services-
(i) by the Department of Posts 89[****];
(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.
Definitions:
(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.);
(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

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

= = = = = = = =

Chapter 99
Services – Exemption from GST
GST
Services by the Central Government, State Government, Union territory or local authority excluding the following services-
(a) services by the Department of Posts 119[and the Ministry of Railways (Indian Railways)] 87[****];
(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.
Definitions:
(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.);
(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Ind

= = = = = = = =

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

= = = = = = = =

2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023, before it was read as:
Services by the Central Government, State Government, Union territory or local authority excluding the following services-
(a) services by the Department of Posts 87[****];
(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.
Definitions:
(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.);
(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act

= = = = = = = =

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

= = = = = = = =

ted Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Services by the Central Government, State Government, Union territory or local authority excluding the following services-
(a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(c) transport of goods or passengers; or
(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.
Definitions:
(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.);
(zzm) “vessel” has the same meaning as

= = = = = = = =

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

= = = = = = = =

Chapter 99
Services – Exemption from GST
GST
Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 57[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)].
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 120[and the Ministry of Railways (Indian Railways)] 88[****];
(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.
Definitions:
(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 t

= = = = = = = =

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

= = = = = = = =

-10-2023 w.e.f. 20-10-2023, before it was read as:
 
Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 57[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)].
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 88[****];
(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.
Definitions:
(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 clau

= = = = = = = =

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

= = = = = = = =

ncial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017):
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a) services,-
(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a 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.
Definitions:
(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.);
(n) “business entity” means any

= = = = = = = =

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

= = = = = = = =

siness 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 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.
Definitions:
(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.);
(n)

= = = = = = = =

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

= = = = = = = =

Chapter 99
Services – Exemption from GST
GST
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority 83[****] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
 
Clarification
* Clarification on  supply of pure services and composite supplies by way of horticulture/horticulture works (where the value of goods constitutes not more than 25 per cent of the total value of supply) ma

= = = = = = = =

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

= = = = = = = =

luding works contract 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 19[or a Government Entity] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
Definition
(zf)  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

= = = = = = = =

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

= = = = = = = =

(NHM). [ See Circular No. 51/25/2018-GST dated 31.07.2018 ]
 
*************
Note:
As amended vide  Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018, before it was read as,
Pure services (excluding works contract 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 Constitution.
Definition
(zf)  Governmental Authority” means an authority or a board or any other body, –

= = = = = = = =

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

= = = = = = = =

Chapter 99
Services – Exemption from GST
GST
Services by 27[****] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution.
 
Definition
(zf)  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 pa

= = = = = = = =

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

= = = = = = = =

Chapter 99
Services – Exemption from GST
GST
Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.
Definition
(zf)  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.
 
*************
Notes:
As amended by notification no. 15/2018 – Int

= = = = = = = =

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

= = = = = = = =

tion.
 
******************************
Note:
As amended vide vide notification no. 33/2017 – Integrated Tax (Rate) dated 13.10.2017, before it was read as,
 
“Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.”
Definition
(zf)  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

= = = = = = = =

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

= = = = = = = =

Chapter 99
Services – Exemption from GST
GST
Services by way of transfer of a going concern, as a whole or an independent part thereof.
Schedules

= = = = = = = =

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

= = = = = = = =

Chapter 99
Services – Exemption from GST
GST
Services by an entity registered under section 12AA 73[or 12AB] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.
 
Definition:
(r) “charitable activities” means activities relating to –
(i) public health by way of ,-
(A) care or counseling of
(I) terminally ill persons or persons with severe physical or mental disability,
(II) persons afflicted with HIV or AIDS,
(III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol;
(B) public awareness of preventive health, family planning or prevention of HIV infection;
(ii) advancement of religion , spirituality or yoga;
(iii) advanceme

= = = = = = = =

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

= = = = = = = =

egrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021, before it was read as,
Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.
Definition:
(r) “charitable activities” means activities relating to –
(i) public health by way of ,-
(A) care or counseling of
(I) terminally ill persons or persons with severe physical or mental disability,
(II) persons afflicted with HIV or AIDS,
(III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol;
(B) public awareness of preventive health, family planning or prevention of HIV infection;
(ii) advancement of religion , spirituality or yoga;
(iii) advancement of educational p

= = = = = = = =

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

= = = = = = = =

Composition Scheme For Retail Traders Under GST
By: – sunilkumar Gupta
Goods and Services Tax – GST
Dated:- 1-7-2017

Comparision of Normal Dealer & Composition Dealer Under GST
NORMAL REGISTERED DEALER
5%
12%
18%
28%
COLLECTED FROM CUTOMER
1,00,000.00
1,00,000.00
1,00,000.00
1,00,000.00
GST
4,761.90
10,714.29
15,254.24
21,875.00
(A)
SELLING PRICE
95,238.10
89,285.71
84,745.76
78,125.00
(B)
PURCHASE PRICE
70,000.00
70,000.00
70,000.00
70,000.00
GST PAID ON PURCHASE
3,500.00
8,400.00
12,600.00
19,600.00
NET AMOUNT PAID
73,500.00
78,400.00
82,600.00
89,600.00
(A-B)
NET INCOME
25,238.10
19,285.71
14,745.76
8,125.00
COMPOSITION DEALER
5%
12%
18%
28%
COLL

= = = = = = = =

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

= = = = = = = =

r.GSTR-9 is to be filed upto 31st December of next financial year.
2 Cash sales of upto ₹ 200 can be clubbed together as one on daily basis. However bill should be raised where the cutomer so demands
3 Traders are to pay tax @0.5% CGST, 0.5% SGST .
4 Purchase from unregistered dealers can be made upto ₹ 5000/- per day in aggregate without any liability to be registered.
5 A dealer registered under composition scheme is not required to maintain detailed records as in the case of a normal taxpayer.
6 A Composition Dealer is not allowed to avail input tax credit of GST paid to their supplier.
7 Since a Composition Dealer is not allowed to avail input tax credit, such a dealer cannot issue a tax invoice as well. A buyer from c

= = = = = = = =

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

= = = = = = = =

GST Preparedness
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 1-7-2017

In continuation to the GST preparedness, following action points are required in order to do your business in compliance with the provisions of GST:
Preliminary
* Share GST Identification Number/ARN to all suppliers of Goods & Services.
* Ascertain HSN Codes, Service Accounting Codes & GST Rates related to business.
* Invoice must be in accordance with the Invoice Rules. [Tax Invoice (normal supply), Bill of supply (for composition dealer and non-GST supply), Receipt voucher (for advance receipt), Refund voucher(for refund of advance), Payment voucher (for RCM), Debit Note/ Credit Note]
* IT preparedness and Accounting software fo

= = = = = = = =

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

= = = = = = = =

ed on to the customer.
Credits of excise duty can be claimed by using Credit Transfer Document (CTD). Time limit for CTD is 30 days from the appointed date.
Transitional Forms required to be submitted within 90 days from appointed date.
Account for all purchase, sales, services and expenses upto 30.06.2017.
Advance
ITC with respect to tax payable under Reverse Charge Mechanism ('RCM'): Discharge Service tax liability within June 2017 to ensure availability and disclosure of related ITC in the month of June 2017 itself.
Input/ Input services in transit: Ensure that all such transactions where tax has already been paid by vendors should be duly accounted for in books by 30th July 2017. It is important to note that this benefit is n

= = = = = = = =

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

= = = = = = = =