Exemptions on supply of services under UTGST Act
12/2017 Dated:- 28-6-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 12/2017- Union Territory Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R.703 (E).- In exercise of the powers conferred by 46[, sub-section (3) and sub-section (4) of section 7, sub-section (1) of section 8, and clause (iv) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017),], the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description specified in column (3) of the Table below from so much of the Union Territory Tax lev
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Government or Union territory or local authority 76[****] 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.
Nil
Nil
15[3A
Chapter 99
Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority 77[****] 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.
Nil
Nil]
109[3B
Chapter 99
Services provided to a Governmental Authority by way of –
(a) water supply;
(b) public health;
(c) sanitation conservancy;
(d) solid waste management; and
(e) slum improvement and
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State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 51[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 111[and the Ministry of Railways (Indian Railways)] 81[****];
(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.
Nil
Nil
8
Chapter 99
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 ap
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rnment, 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.
Nil
Nil
1[9A
Chapter 99
Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.
Nil
Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U17 World Cup 2017.]
52[9AA
Chapter 99
Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India 67[whenever rescheduled].
Nil
Provided that Director (Sports), Ministry of Youth Affairs and Sports certifi
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hority, in the form of grants.
Nil
Nil]
25[9D
Chapter 99
Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA 69[or 12AB] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.
Nil
Nil]
114[9E
Chapter 99
Services provided by Ministry of Railways (Indian Railways) to individuals by way of –
(a) sale of platform tickets;
(b) facility of retiring rooms/waiting rooms;
(c) cloak room services;
(d) battery operated car services.
Nil
Nil
9F
Chapter 99
Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways).
Nil
Nil
9G
Chapter 99
Services provided by Special Purpose Vehicles (SPVs)
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e for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil]
11
Heading 9954
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.
Nil
Nil
2[11A
Heading 9961 or Heading 9962
12[Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.]
Nil
Nil
11B
13[***]
12
115[****] Heading 9972
Services by way of renting of residential dwelling for use as residence 84[except where the residential dwelling is rented to a registered person].
105[116[Explanation 1]. – For the purpose of exemption under this entry, this entry shall cover
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mony;
(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 69[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 in entry (b) of this exemption shall apply to,-
(i) renting of rooms where charges are one thousand rupees or more per day;
(ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;
(iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.
Nil
Nil
85[14.
*
*
*
*]
15
Heading 9964
Transport of passengers, with or
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orm of viability gap funding:
Provided that nothing contained in this entry shall apply on or after the expiry of a period of 16[three years] from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
Nil
Nil
17
Heading 9964
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).
79[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 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017).]
Nil
Nil
18
Headi
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ntained in this serial number shall apply after the 30th day of September 70[2022]]
65[19C
9965
108[Satellite launch services]
Nil
Nil.]
20
Heading 9965
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;
87[****]
(e) agricultural produce;
(f) milk, salt and food grain including flours, pulses and rice; and
(g) organic manure.
Nil
Nil
21
Heading 9965 or Heading 9967
Services provided by a goods transport agency, by way of transport in a goods carriage of –
(a) agricultural produce;
88[****]
(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 m
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Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
Nil
Nil]
39[21B
Heading 9965 or Heading 9967
Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, –
(a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.
Nil
Nil]
22
Heading 9966 or Heading 9973
Services by way of giving on hire –
(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
50[(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or
Explanation.- For the purposes of this entry, “Electrically operated vehicle
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4B
Heading 9967 or Heading 9985
89[Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.]
Nil
Nil]
90[24C
Chapter 9968
Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams).
Nil
Nil]
25
Heading 9969
Transmission or distribution of electricity by an electricity transmission or distribution utility.
Nil
Nil
119[25A
Heading 9969 or Heading 9986
Supply of services by way of providing metering equipment on rent, testing for meters/ transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of 126[transmission or distribution] of electricity provided by electricity 126A[transmission or distribution] utilities to their consumers.
Nil
Nil]
91[26
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*
*
*]
27
Heading 9971
Services by way of-
(a) extendin
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Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.
Nil
Nil
15[29A
Heading 9971 or Heading 9991
Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.
Nil
Nil]
57[29B
Heading
9971 or
Heading
9991
Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force.
Nil
Nil]
30
Heading 9971 or Heading 9991
Services by the Employees' State Insurance Corporation to persons governed under the Employees' State Insurance Act, 1948 (34 of 1948).
Nil
Nil
31
Heading 9971
Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellan
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who accepts such card.
Nil
Nil
32[34A
Heading 9971
Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the 41[banking companies and]financial institutions.
Nil
Nil]
35
Heading 9971 or Heading 9991
Services of general insurance business provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
(c) Scheme for Insurance of Tribals;
(d) Janata Personal Accident Policy and Gramin Accident Policy;
(e) Group Personal Accident Policy for Self-Employed Women;
(f) Agricultural Pumpset and Failed Well Insurance;
(g) premia collected on export credit insurance;
(h) 3[Restructured Weather Based Crop Insurance Scheme (RWCIS)], approved by the Government of India and implemented by the Ministry of Agricul
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iBimaYojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana.
Nil
Nil
15[36A
Heading 9971 or Heading 9991
Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 32[or 40.]
Nil
Nil]
127[36B
Heading 9971 or Heading 9991
Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles.
Nil
Nil]
132[36C
Heading 9971
Services of life insurance business provided by an insurer to the insured, where the insured is not a group.
[Please refer to clause (zfb) in para 2]
Explanation: For the removal of doubts, it is hereby clarified that:
a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual.
b. For the purposes of (a) above, f
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.
Nil
Nil
39
Heading 9971 or Heading 9985
Services by the following persons in respective capacities –
(a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or
(c) business facilitator or a business correspondent to an insurance company in a rural area.
Nil
Nil
15[39A
Heading 9971
Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regu
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lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 61[20] per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.]
38[Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 61[20] per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.]
Nil
62[Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area:
Provided further that the State Government concerned shall monitor and enforce the above condition as p
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t the parties to the said agreements undertake to comply with the same.]
47[41A
Heading 9972
Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:
[GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project / Total carpet area of the residential and commercial apartments in the project)
Nil
Prov
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ential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation The liability to pay Union Territory tax on the said portion of the development rights or FSI, or both, calculated as above, shall arise on the date of completion or first occupation of the project, as the case may be, whichever is earlier.
41B
Heading 9972
Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
The amount of GST exemption available for constructio
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ther name) payable for long term lease of land for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation / Total carpet area of the residential apartments in the project);
Provided further that the tax payable in terms of the first proviso shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation.
The liability to pay Union Territory tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion c
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–
(a) a Government Entity; or
(b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961.
Nil
Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service.]
45
Heading 9982 or Heading 9991
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 59[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)];
15[(iii) the Central Government, State Government, Union territory, local authority, Go
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ntral Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.]
Nil
Nil
46
Heading 9983
Services by a veterinary clinic in relation to health care of animals or birds.
Nil
Nil
47
Heading 9983 or Heading 9991
Services provided by the Central Government, State Government, Union territory or local authority by way of-
(a) registration required under any law for the time being in force;
(b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.
Nil
Nil
94[47A
*
*
*
*]
48
Heading 9983 or any other Heading of Chapter 99
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
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ice performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less:
Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day.
Explanation. – “foreign tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
Illustrations:
A tour operator provides a tour operator service to a foreign tourist as follows:-
(a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-
Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, R
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ion of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
(c) by the Central Civil Services Cultural and Sports Board;
(d) as part of national games, by the Indian Olympic Association; or
(e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.
Nil
Nil
97[53A
*
*
*
*]
54
Heading 9986
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 operatio
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other Heading of Section 8 and Section 9
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.
Nil
Nil
58
Heading 9988 or Heading 9992
Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer's Welfare by way of cold chain knowledge dissemination.
Nil
Nil
59
Heading 9999
Services by a foreign diplomatic mission located in India.
Nil
Nil
60
Heading 9991
Services by a specified organisation in respect of a religious pilgrimage facilitated by18[***] the Government of India, under bilateral arrangement.
Nil
Nil
61
Heading 9991
Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.
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nment, 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, for assignment of right to use such natural resource.
Nil
Nil
65
Heading 9991
Services provided by the Central Government, State Government, Union territory 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.
Nil
Nil
15[65A
Heading 9991
Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).
Nil
Nil]
35[65B
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ty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.]
66
42[Heading 9992 or Heading 9963]
Services provided –
(a) by an educational institution to its students, faculty and staff;
15[(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 Unio
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whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity.
Nil
Nil]
43[*
********
*]
68
Heading 9992 or Heading 9996
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.
Nil
Nil
122[69
Heading 9983 or
Heading 9991 or
Heading 9992
Any services provided by –
(a) the National Skill Development Corporation set up by the Government of India;
(b) the National Council for Vocational Education and Training;
(c) an Awarding Body recognized by the National Council for Vocational Education and Training;
(d) an Assessment Agency recognized by the National Counci
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Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.
Nil
Nil
71
Heading 9992
Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the 123[National Council for Vocational Education and Training].
Nil
Nil
72
Heading 9992
Services provided to the Central Government, State Government, Union territory administration under any training programme for which 73[75% or more of the] total expenditure is borne by the Central Government, State Government, Union territory administration.
Nil
Nil
100[73
*
*
*
*]
74
Heading 9993
Services by way of-
(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;
101[Provided that nothing in this entry shall ap
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rvices by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.
Nil
Nil
77
Heading 9995
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 –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
(c) up to an amount of 21[seven thousand five hundred] 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.
Nil
Nil
36[77A
Heading 9995
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of trade,
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) or any of the State Acts for the time being in force
Nil
Nil]
80
Heading 9996
103[Services by way of training or coaching in-
a. recreational activities relating to arts or culture, by an individual, or
b. sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.]
Nil
Nil
81
Heading 9996
22[Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs. 500 per person.]
Nil
Nil
6[82.
Chapter 9996
Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.
Nil
Nil]
60[82A
Heading
9996
Services
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n, as the case may be.]
2. Definitions. – For the purposes of this notification, unless the context otherwise requires, –
(a) “advertisement” means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person;
(b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961);
(c) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training;
(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
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Modular Employable Skill Course, approved by the 125[National Council for Vocational Education and Training], run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;
(i) “arbitral tribunal” has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996);
(j) “authorised dealer of foreign exchange” shall have the same meaning assigned to “Authorised person” in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);
(k) “authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;
(l) “banking company” has the same meaning as assigned to
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lic 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; or
(B) public awareness of preventive health, family planning or prevention of HIV infection;
(ii) advancement of religion , spirituality or yoga;
(iii) advancement of educational programmes or skill development relating to,-
(A) abandoned, orphaned or homeless children;
(B) physically or mentally abused and traumatized persons;
(C) prisoners; or
(D) &
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es utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;
(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);
129[****]
(x) “distributor or selling agent” means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State;
(y) “educational 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) &n
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tion 45-I of the Reserve Bank of India Act, 1934 (2 of 1934).]
(zb) “general insurance business” has the same meaning as assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
(zc) “general public” means the body of people at large sufficiently defined by some common quality of public or impersonal nature;
(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
133[(ze)'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include
(i) an electronic commerce operator by whom the services of local delivery are provided,
(ii) an electronic commerce operator through whom the services of local delivery are provided]
11[(zf) “Governmental Authority” means an authority or a board or any other body, –
(i) set up by an
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s, where an employer-employee relationship exists between the master/group policyholder and the members of the group in accordance with the applicable laws;
b. Non employer- employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/ activities other than insurance.]
(zg) “health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;
135[(zga) 'health insurance business' means the effecting of contracts which provide for sickness benefits or medical,
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al insurance business;
130[(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).]
(zk) “interest” means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised;
(zl) “intermediary” has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017;
(zm) “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;
(zn) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1
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2017);
(zs) “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 installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise;
(zt) “print media” means,-
(i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;
(ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);
(zu) “port” has the same meaning as assigned to it in clause (q) of sec
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ool Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
(C) by Central Civil Services Cultural and Sports Board;
(D) as part of national games, by Indian Olympic Association; or
(E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
(zx) “recognised sports body” means –
(i) the Indian Olympic Association;
(ii) Sports Authority of India;
(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;
(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government;
(v) the International Olympic Association or a federation recognised by the International Olympic Association; or
(vi) a federation or a body which reg
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xcluding-
the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government;
(zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);
(zze) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;
(zzf) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution,
(zzg) “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
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engaged in the business of operating tours;
(zzn) “trade union” has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926);
(zzo) “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);
(zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);
(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972).
3. Explanation.- For the purposes of this notification,-
(i) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.
(ii) Chapter, Section, Heading, Group, or Service Code
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in clause (e) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017).
(vi) The term “affordable residential apartment” shall have the same meaning as assigned to it in the notification No. 11/2017- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 702 (E) dated 28th June, 2017, as amended.
(vii) The term “promoter” shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017).
(viii) The term “project” shall mean a Real Estate Project or a Residential Real Estate Project.
(ix) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017).
(x) The term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of th
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oss floor area) to the size of the piece of land upon which it is built.]
4. This notification shall come into force on the 1st day of July, 2017.
[F. No.334/1/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
******************
Notes:
1.
Inserted vide notification no. 21/2017 dated 22-8-2017
2.
Inserted vide notification no. 21/2017 dated 22-8-2017
3.
Substituted vide notification no. 21/2017 dated 22-8-2017, before it was read as, “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme”
4.
Substituted vide notification no. 21/2017 dated 22-8-2017, before it was read as, “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)”
5.
Inserted vide notification no. 21/2017 dated 22-8-2017
6.
Inserted vide notification no. 25/2017 dated 21-9-2017
7.
Inserted vide Notification No. 30/2007 dated 29-9-2017
8.
Substituted vide Notification no. 32/2017
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nment by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.”
13.
Omitted vide Notification No. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
11B
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.
14.
Inserted vide Notification No. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
15.
Inserted vide Notification No. 2/2018 Dated 25-01-2018
16.
Substituted vide Notification No. 2/2018 Dated 25-01-2018, before it was read as, “one year”
17.
Substituted vide Notification No. 2/2018 Dated 25-01-2018, before it was read as, “fifty thousand”
18.
Omitted vide Notification No. 2/2018 Dated 25-01-2018, before it was read as, “the Ministry of External
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n territory, local authority or”
24.
Omitted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, “8[Central Government, State Government, Union territory, local authority or”
25.
Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
26.
Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
27.
Substituted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 before it was read as, “declared tariff”
28.
Substituted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 before it was read as, “2018”
29.
Substituted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 before it was read as, “2018”
30.
Inserted vide Notification No. 14/2018- Union Territory Tax (Rate)
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w.e.f. 01-01-2019
40. Inserted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019
41. Inserted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019
42. Substituted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “Heading 9992”
43. Omitted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“67
Heading 9992
Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: –
(a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Manag
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vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year”
52. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
53. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
54. Substituted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as “28[2019.]”
55. Substituted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as “29[2019.]”
56. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
57. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
58. Inserted vide Notification No. 21/2019- Union Territory
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ted vide Notification No. 05/2020-Union Territory Tax (Rate) dated 16-10-2020
66. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
67. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
68. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
69. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
70. Substituted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as “63[2021]”
71. Omitted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“43
Heading 9973
Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.
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NO. 16/2021-Union Territory Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022
80. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“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”
81. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“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”
82. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“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 territor
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mbarking 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;”
87. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “(d) railway equipments or materials;”
88. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“(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;”
89. Substituted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Services by way of storage or
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e) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“33
Heading 9971
Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market.
Nil
Nil”
94. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“33[47A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
Nil
Nil]”
95. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“51
Heading 9984
Services provided by the Goods and Services Tax Network to the Central Government or State
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18-07-2022 before it was read as,
“73
Heading 9993
Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.
Nil
Nil”
101. Inserted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
102. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“75
Heading 9994
Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of biomedical waste or the processes incidental thereto.
Nil
Nil”
103. Substituted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“Services by way of training or coaching in recreational activities relating to-
(a) arts or culture, or
(b) sports by charitable entities re
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Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
110. Inserted vide Notification No. 13/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
111. Inserted vide Notification No. 13/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
112. Inserted vide Notification No. 13/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
113. Inserted vide Notification No. 13/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
114. Inserted vide Notification No. 04/2024- Union Territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
115. Omitted vide Notification No. 04/2024- Union Territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, “Heading 9963 or”
116. Re-Numbered vide Notification No. 04/2024- Union Territory Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, “Explanation”
117. Inserted vide Notification No. 04/2024- Union T
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e Sector Skill Council or the National Skill Development Corporation;
(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council,
in relation to-
(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or
(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
(iii) any other Scheme implemented by the National Skill Development Corporation.
Nil
Nil”
123. Substituted vide Notification No. 08/2024-Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, “National Council for Vocational Training”
124. Substituted vide Notification No. 08/2024-Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, “National Council for Vocational Training”
125. Substituted vide Notification No. 08/2024-Union Territory Tax (Rate) dated
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