Author: admin_gst

Heading 9992 or Heading 9996

Heading 9992 or Heading 9996
Services – Exemption from GST
GST
Services provided to a recognised sports body by-
(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.
Definition
(zv) “recognised sports body” means –
(i) the Indian Olympic Association;
(ii) Sports Authority of India;
(iii) a national sports federation recognised by the Ministry of S

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Heading 9992 or Heading 9963

Heading 9992 or Heading 9963
Services – Exemption from GST
GST
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 contained in 24[sub-items (i), (ii) and (iii) of item (b)] shall apply to an educational institution other than an institution providing services by way of pre-school education and e

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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;
Explanation (Para 4 below the table)
42[(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.]
115[(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examinatio

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2021 ]
* Clarification regarding applicability of GST exemption to the Directorate General of Shipping approved maritime courses conducted by the Maritime Training Institutes of India. [ See Circular No. 117/36/2019-GST dated 11.10.2019 ]
* Clarification regarding applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). [ See Circular No. 82/01/2019- GST dated 01.01.2019 ]
* Clarification on GST rate applicable on supply of food and beverage services by educational institution. [ See Circular No. 85/04/2019- GST dated 0101.2019 ]
* Clarification on taxability of services provided by Industrial Training Institutes (ITI). [ See Circular 55/29/2018-GST dated 10.08.2018 ]
* Clarification regarding supply of services is one of the services provided by an educational institution to its student, faculty and staff. [ Circular No. 28/02/2018-GST dated 18.01.2018 ]
 
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Notes:
As amended vide&

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by way of pre-school education and education up to higher secondary school or equivalent.
19[Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent; or
(ii) education as a part of an approved vocational education course.]
Definitions
(h) “approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the 134[National Council for Vocational Education and 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 135[National Council for Vocational Education and Training], run by a person registered with the Directorate General of Training, Ministry of Skill Development

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regarding GST on supply of various services by Central and State Board (such as National Board of Examination). [ See Circular No. 151/07/2021-GST dated 17.06.2021 ]
* Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. [ See Circular No. 149/05/2021-GST dated 17.06.2021 ]
* Clarification regarding applicability of GST exemption to the Directorate General of Shipping approved maritime courses conducted by the Maritime Training Institutes of India. [ Circular No. 117/36/2019-GST dated 11.10.2019 ]
* Clarification regarding applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). [ See Circular No. 82/01/2019- GST dated 01.01.2019 ]
* Clarification on GST rate applicable on supply of food and beverage services by educational institution. [  Circular No. 85/04/2019- GST dated 0101.2019 ]
* Clarification on taxability of services provided by Industrial Training Institutes (

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ponsored 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; 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.
Definitions
(h) “approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the 134[National Council for Vocational Education and 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 135[National Council for Vocational Ed

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Heading 9991 or Heading 9973

Heading 9991 or Heading 9973
Services – Exemption from GST
GST
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, fo

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Heading 9991

Heading 9991
Services – Exemption from GST
GST
Services by a specified organisation in respect of a religious pilgrimage facilitated by 22[***] the Government of India, under bilateral arrangement.
Definition
(zze) “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);
 
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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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credit of gst

credit of gst
Query (Issue) Started By: – dinesh garg Dated:- 1-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
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 p

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Heading 9986

Heading 9986
Services – Exemption from GST
GST
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 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 p

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f agricultural produce;
 
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Notes:
As amended vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
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 marketable for the primary market;
(d) renting or leasing of agro machinery or vacant

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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;
 
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Note:
As amended vide  Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018, before it was read as,
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

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Heading 9986

Heading 9986
Services – Exemption from GST
GST
Carrying out an intermediate production process as job work in relation 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.
 
Clarification
* Clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted. [ See Circular No. 19/19/20

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Heading 9985

Heading 9985
Services – Exemption from GST
GST
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

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Heading 9983 or any other Heading of Chapter 99

Heading 9983 or any other Heading of Chapter 99
Services – Exemption from GST
GST
Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, G

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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

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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

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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

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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,
 
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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

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