Goods and Services Tax – GST – Dated:- 20-5-2017 – Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No. Services 1. Services by Government or a local authority excluding the following services- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government; (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; or (iv) any service, other than services covered under clauses (i) to (iii) above, provided to business entities. 2. Services by the Reserve Bank of India 3. Services by a foreign diplomatic mission located in India 4. 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- (i) agricultural operations direc
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stribution of electricity by an electricity transmission or distribution utility 7. Services by way of renting of residential dwelling for use as residence 8. Services by way of- (i) 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); (ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers; 9. Services by way of transportation of goods (i) by road except the services of- (a) a goods transportation agency; or (b) a courier agency; (ii) by inland waterways; 10. Services provided to the United Nations or a specified international organization. Exemption may be notified by way of issuing notification under section 55 of CGST/SGST Act. 11. Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medi
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a business entity; or (iii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year; or (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year; 16. 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 sponsored by the Government; (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 clause (b) of this entry shall apply to an educational institution other than an institution
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r (iii)theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador; 20. Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India; 21. 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; 22. 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 carr
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time being in force, to its own members by way of reimbursement of charges or share of contribution – as a trade union; for the provision of carrying out any activity which is exempt from the levy of GST; or up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex; 27. Services by an organiser to any person in respect of a business exhibition held outside India; 28. Services by way of slaughtering of animals; 29. Services received from a provider of service located in a non- taxable territory by – Government, a local authority, a governmental authority or an individual inrelation to any purpose other than commerce, industry or any other business or profession; an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or a person located in a non-taxable territory; Provided th
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Constitution. 35. Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves; 36. Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. 37. Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables; 38. Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo; 39. Services provided by Government or a local authority to a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in 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 at S. No. 1 (i), (ii)and (iii); and (b) services by way of renting of immovable pr
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by Government or a local authority to another Government or local authority: Provided that nothing contained in this entry shall apply to services at S. No. 1 (i), (ii)and (iii) above 46. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. 47. Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract; 48. Services provided by Government or a 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; 49. Services provided by Government or a local authority by way of assi
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ity to operate as a telecom service provider or use radiofrequency spectrum during the period prior to 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be; 53. Services provided by Government by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges (MOT). 54. 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 55. Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian Railways Finance
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gs to industrial units by way of granting long term (thirty years, or more) lease of industrial plots from so much of tax leviable thereon, as is leviable on the one time upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for such lease. 59. Services provided to the 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 (VGF). Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation 60. Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation; 61. Services by way of training or coaching in recreational activities rela
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tiative (SDI) Scheme 64. Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by National Council For Vocational Training. 65. Services by way of sponsorship of sporting events organised,- by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; 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; by Central Civil Services Cultural and Sports Board; as part of national games, by Indian Olympic Association; or under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; 66. Services provided by way of pure labour contracts of construction, erection, commissioning, in
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Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i)Jan Arogya Bima Policy; National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); Pilot Scheme on Seed Crop Insurance; Central Sector Scheme on Cattle Insurance; Universal Health Insurance Scheme; Rashtriya Swasthya Bima Yojana; or Coconut Palm Insurance Scheme; Pradhan Mantri Suraksha BimaYojna; Niramaya Health Insurance Scheme implemented by Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); or Any other insurance scheme of the State Government as may be notified by Government of India on the recommendation of GSTC. 69. Services of life insurance business provided under following schemes – Janashree Bima Yojana (JBY); or Aam Aadmi Bima Yojana (AABY); Life micro-insurance product as approved by the Insura
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enting 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-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 Income-tax Act: Provided that nothing contained in (b) of this exemption shall apply to,- renting of rooms where charges are ₹ 1000/- or more per day; renting of premises, community halls, kalyanmandapam or open area, etc where charges are ₹ 10,000/- or more per day; renting of shops or other spaces for business or commerce where charges are ₹ 10,000/-or more per month. 74. 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 less tha
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c manure; newspaper or magazines registered with the Registrar of Newspapers; relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or(h) defence or military equipment s; 77. Services by the following persons in respective capacities – business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g); or business facilitator or a business correspondent to an insurance company in a rural area; 78. 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; 79. Services by way of loading, unloading, packing, storage or warehousing of rice; 80. Services by way of r
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