GST – 09/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 9/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 684(E). – In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 inter-State supply of services of description as specified in column (3) of the Table below from so much of the Integrated Tax leviable thereon under sub-section (1) of section 5 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl. No. Chapter, Section, Heading, Group o
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omposite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil] 4 Chapter 99 Services by 27[****] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Nil Nil 5 Chapter 99 Services by a 8[28[****] Governmental Authority] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil Nil 6 Chapter 99 Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency se
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on 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 apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Nil 9 Chapter 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand r
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authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or 19[(ba) way of supply of online educational journals or periodicals to an educational institution other than 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;] (c) a person located in a non-taxable territory: Provided that the exemption shall not apply to – (i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or (ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
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run by Central Government, State Government or by an entity registered under section 12AA 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 10F Chapter 99 Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017. Nil Provided the place of supply of the service is outside India in accordance with section 13 of Integrated Goods and Services Tax Act, 2017. 10G Chapter 99 Import of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation. Explanation. – For the purposes of this
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sed on the principle of reciprocity; (ii) that the services imported are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his or her family. (iii) that in case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post; (iv) that the exemption from the whole of the integrated tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.] 11 Heading 9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitt
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stribution System against consideration in the form of commission or margin.] Nil Nil] 2[12B 17[****] ] 13 Heading 9963 or Heading 9972 Services by way of renting of residential dwelling for use as residence. Nil Nil 14 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-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 premi
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il 17 Heading 9964 Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of 20[three years] from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Nil Nil 18 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). Nil Nil 19 Heading 9965 Services by way of tran
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accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. Nil Nil 22 Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, ac
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d Services Tax Act. Nil Nil] 44[22B 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] 23 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 (b) to a goods transport agency, a means of transportation of goods. 19[(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school educatio
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st banks and such dealers. Nil Nil 45[28A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil] 29 Heading 9971 or Heading 9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil Nil 30 Heading 9971 or Heading 9991 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil Nil 19[30A 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 Govern
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ided 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 35 Heading 9971 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. Nil Nil 36[35A 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 46[banking companies
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ha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the 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). Nil Nil 37 Heading 9971 or Heading 9991 Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 21[two lakhs] rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. Nil Nil 19[37A Heading 9971 or Heading 9991 Services by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37 37[or 41]. Nil Nil] 38 Heading 9971 or Heading 9991 Services by way of collection of contribution under the Atal Pension Yojana. Nil Nil
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itted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under regulation 3 of the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil] 41 Heading 9971 or Heading 9991 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil Nil 42 Heading 9971 Services received by the Reserve Bank of India, from outside India in relation to manag
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nt, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 45 Heading 9973 Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. Nil Nil 46 Heading 9981 Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubate. Nil Nil 47 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 a
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ees 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.] Nil Nil 48 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil 49 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 38[49A 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] 50 Heading 9983 or any other H
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to a foreign tourist in relation to a tour conducted wholly outside India. Nil Nil 55 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil 56 Heading 9985 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 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 19[56A Heading 9985 Services by way of fumigation in a warehouse of agricultural produce. Nil Nil] 57 Heading 9986 Services relating to cultivation of pl
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e or Board or services provided by a commission agent for sale or purchase of agricultural produce. 19[(h) services by way of fumigation in a warehouse of agricultural produce;] Nil Nil 58 Heading 9986 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. Nil Nil 39[58A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil] 59 Heading 9988 Services by way of slaughtering of animals. Nil Nil 60 Heading 9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, precooling, 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 61 Heading 9988 or Heading 9992 Services provided by the National Centre for
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991 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for 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. Nil Nil 67 Heading 9991 or Heading 9973 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, for assignment of right to use such natural resource. Nil Nil 68 Heading 9991 Services provided by the Central Government, State Government, Union territory by way of deputing officers after of
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C shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty 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.] 69 47[Heading 9992 or Heading 9963] Services provided – (a) by an educational institution to its students, faculty and staff; 19[(aa) by an educational institution by way of conduct of
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ry school or equivalent; or (ii) education as a part of an approved vocational education course.] Nil Nil 48[* *** **** ** *] 71 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 72 Heading 9992 or Heading 9983 or Heading 9991 Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the 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 ski
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nt, Union territory administration. Nil Nil 76 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 77 Heading 9993 Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil 49[77A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961). Nil Nil] 78 Heading 9994 Services provided by operato
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any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmer; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. Nil Nil] 81 Heading 9996 Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) 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. Nil Nil 82 Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil Nil 18[82A Heading 9996 Services by way of admission to a
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tions. – 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 is usually done by a cultivator or producer which does no
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ered 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 it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934); (m) brand ambassador means a person engaged for promotion or marketing of
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dicted to a dependence-forming substance such as narcotics drugs or alcohol; (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion , spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; (s) clinical establishment means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services
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ies 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) education as a part of an approved vocational education course; (z) electricity transmission or distribution utility means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government; (za) e-rickshaw means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hir
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n 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.] 14[(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.] (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
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1917); (zj) insurance company means a company carrying on life insurance business or general insurance business; (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) 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; (zm) life insurance business has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (zn) life micro-insurance product shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005; (
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5 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); (zs) port has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zt) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service; (zu) recognised sporting event means any sporting event,- (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; (ii) organised – (A) by a national sports federation, or its affiliated federations, where the participati
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at international level and its affiliated federations or bodies regulating a sport in India; (zw) religious place means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zx) renting in relation to immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; (zy) Reserve Bank of India means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934); (zz) residential complex means any complex comprising of a building or buildings, having more than one single residential unit; (zza) rural area means the area comprised in a village as defined in land revenue records, excluding- the area under any municipal com
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Board means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzh) State Transmission Utility shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003); (zzi) state transport undertaking has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzj) tiger reserve has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972); (zzk) tour operator means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours; (zzl) "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); (zzm) vessel has the sa
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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.] 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 IT(R) dated 22-8-2017 2. Inserted vide Notification no. 21/2017 IT(R) dated 22-8-2017 3. Substituted vide Notification no. 21/2017 IT(R) 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 IT(R) dated 22-8-2017, before it was read as, National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) 5. Inserted vide Notification no. 21/2017 IT(R) dated 22-8-2017 6. Inserted vide Notification no. 25/2017 IT(R) dated 21-9-2017 7. Inserted vide
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vide Notification no. 33/2017 dated 13.10.2017 15. Inserted vide Notification no. 42/2017 dated 27-10-2017 16. Substituted vide Notification no. 49/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. 17. Omitted vide Notification no. 49/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, 2[12B 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. Nil Nil] 18. Inserted vide Notification no. 49/2017 dated 14-11-2017 w.e.f. 15-11-2017 19. Inserted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 20. Substituted vide Notification No. 2/2018- Int
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n, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than ₹ 250 per person as referred to in (a), (b) and (c) above." 27. Omitted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018before it was read as "Central Government, State Government, Union territory, local authority or" 28. Omitted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018before it was read as "8[Central Government, State Government, Union territory, local authority or " 29. Inserted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 30. Inserted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 31. Substituted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
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tion No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 42. Inserted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 43. Inserted vide Notification No. 24/2018-Integrated Tax (Rate) dated 20-09-2018 44. Inserted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 45. Inserted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 46. Inserted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 47. Substituted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as Heading 9992 48. Omitted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 70 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 program
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