Service Tax Exemptions to be continued in GST as decided by GST Council
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
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Service by way of access to a road or a bridge on payment of toll charges
6.
Transmission or distribution 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 operat
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nior 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 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,
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anized by a recognized sports body;
(b) another recognised sports body;
19.
Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii)dance, or (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 a
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nancial year; and
* a period of three years has not been elapsedfrom the date of enteringinto an agreement as an incubatee;
26.
Service by an unincorporated body or a non- profit entity registered under any law for the 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
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conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets;
34.
Services by government, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under Article 243 W of the 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
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ational Centre for Cold Chain Development under Ministry of Agriculture,
Cooperation and Farmer's Welfare by way of cold chain knowledge dissemination;
44.
Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.
45.
Services provided 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 req
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Government or the local authority before the 1st April, 2016:
Provided that the exemption shall apply only to service tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource;
52.
Services provided by Government or a local authority by way of allowing a business entity 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 servic
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Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India or bio-incubators recognized by the Biotechnology Industry Research Assistance Council, under Department of Biotechnology, Government of India;
58.
Taxable service provided by State Government Industrial Development Corporations/ Undertakings 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 expi
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al Skill Development Corporation; or
* a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
* any other Scheme implemented by the National Skill Development Corporation.
63.
Services of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under Skill Development Initiative (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
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ess provided under following schemes –
* Hut Insurance Scheme;
* Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
* Scheme for Insurance of Tribals;
* Janata Personal Accident Policy and Gramin Accident Policy;
* Group Personal Accident Policy for Self-Employed Women;
* Agricultural Pumpset and Failed Well Insurance;
* Premia collected on export credit insurance;
* Weather Based Crop Insurance Scheme or the 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 S
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jana (APY).
71.
Services by way of collection of contribution under any pension scheme of the State Governments.
72.
Service of transportation of passengers, with or without accompanied belongings, by- (i) railways in a class other than-
* first class; or
* an air-conditioned coach;
* metro, monorail or tramway;
* inland waterways;
* public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
* metered cabs or auto rickshaws (including E-rickshaws);
73.
Services by a person by way of-
* conduct of any religious ceremony;
* 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-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
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ers;
* railway equipments or materials;
* agricultural produce;
* milk, salt and food grain including flours, pulses and rice; and
* organic manure
76.
Services provided by a goods transport agency, by way of transport in a goods carriage of,- (a) agricultural produce;
* goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
* goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;
* milk, salt and food grain including flour, pulses and rice;
* organic 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 busines
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not more than ₹ 250 per person in (i), (ii) and (iii) above.
81.
Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/.
Provided that nothing contained in this entry shall apply to services S. No. 1 (i), (ii)and (iii) above:
Provided further that in case where continuous supply of service, as defined in sub-section (33) of section2 of the CGST Act, 2017, is provided by the Government or a local authority, the exemption shall apply only where the gross amount charged for such service does not exceed ₹ 5000/- in a financial year; [This may be continued by way of an omnibus threshold exemption from payment of GST under section 9 (4) of CGST/SGST Act in respect of supplies upto ₹ 10,000/-].
82.
(i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
(ii) Services provided by way of transportation of a patient in an ambulance, other tha
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