Exemptions on supply of services under IGST Act
09/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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 52[, sub-section (3) and sub-section (4) of section 5, sub-section (1) of section 6 and clause (xxv) section 20 of the Integrated Goods and Services Tax Act, 2017 (13 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)] 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ment or Union territory or local authority 83[****] 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
19[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 84[****] 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]
118[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 upgradati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
erritory or local authority to a business entity with an aggregate turnover of up to 57[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 120[and the Ministry of Railways (Indian Railways)] 88[****];
(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 apply to services-
(i) by the Depa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rity, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.
Nil
Nil
10
Chapter 99
Services received from a provider of service located in a non- taxable territory by –
(a) the Central Government, State Government, Union territory, a local 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:
117[Provided tha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.]
75[10AB
Chapter 99
Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 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 AFC Women's Asia Cup 2022.]
7[10B
Chapter 99
Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).
Nil
Nil]
9[10C
Chapter 99
Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of gran
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e of the United Nations or the specified international organisation.
Explanation. – For the purposes of this entry, unless the context otherwise requires, “specified international organisation” means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.
Nil
Nil
10H
Chapter 99
Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein.
Nil
Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to exemption from integrated tax leviable on the import of services subject to the conditions, –
(i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to exemption from
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hapter 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
10J
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
10K
Chapter 99
Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration.
Nil
Nil]
128[10L
Chapter 99
Import of services by an establishment of a fore
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r name called for the same services appearing under the entry, by the Government of the country designating the foreign airline company.]
11
Heading 9954
Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.
Nil
Nil
30[11A
Heading 9954
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil]
12
Heading 9954
Services by way of pure labour contracts of construction, erection, commissioning, or installation of original
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ent located in nontaxable territory
5) Declaration letter from an intermediary service provider in taxable territory on company letter head confirming that commission debit note raised relates to contract when both supplier and receiver of goods are outside the taxable territory]
2[12B
17[****]
]
13
124[****]
Heading 9972
Services by way of renting of residential dwelling for use as residence 91[except where the residential dwelling is rented to a registered person].
113[125[Explanation 1]. – For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –
(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and
(ii) such renting is on his own account and not that of the proprietorship concern.]
126[Explanation 2.- Nothing contained in this entry shall apply to-
(a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r 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
92[15
*
*
*
*]
16
Heading 9964
Transport of passengers, with or without accompanied belongings, by –
93[(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;]
(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, exclud
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
elongings, 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).
86[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 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017).]
Nil
Nil
19
Heading 9965
Services by way of transportation of goods-
(a) by road except the services of-
(i) a goods transportation agency;
(ii) a courier agency;
(b) by inland waterways.
141[Explanation. – Nothing contained in this entry shall apply to:
(i) local delivery services provided by an Electronic Commerce Operator; or
(ii) local delivery services provided through an Elect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or military equipments;
(c) newspaper or magazines registered with the Registrar of Newspapers;
94[****]
(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;
95[****]
(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, accidents or mishap; or
(h) defence or military equipments.
Nil
Nil
10[22A
Heading 9965 or Heading 9967
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: –
(a) any factory registered under or governed by the Factories
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ies, 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
56[(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” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.]
(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 prov
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ribution utility.
Nil
Nil
129[26A
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 136[transmission or distribution] of electricity provided by electricity 136A[transmission or distribution] utilities to their consumers.
Nil
Nil]
98[27
*
*
*
*]
28
Heading 9971
Services by way of-
(a) 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);
(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.
Nil
Nil
45[28A
Heading 9971
Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders u
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ded 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]
31
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
32
Heading 9971
Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).
Nil
Nil
35[32A
Heading 9971 or Heading 9991
Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).
Nil
Nil
32B
Heading 9971 or Heading 9991
Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.
Nil
Nil]
99
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 Agriculture;
(i) Jan Arogya Bima Policy;
(j) 4[Pradhan Mantri Fasal Bima Yojana (PMFBY)]
(k) Pilot Scheme on Seed Crop Insurance;
(l) Central Sector Scheme on Cattle Insurance;
(m) Universal Health Insurance Scheme;
(n) Rashtriya Swasthya Bima Yojana;
(o) Coconut Palm Insurance Scheme;
(p) Pradhan Mantri Suraksha 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 P
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s collected for third party insurance of motor vehicles.
Nil
Nil]
142[37C
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, family shall include all individuals insured as family in the contract of insurance
Nil
Nil
37D
Heading 9971
Services of health 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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ces 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 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 Se
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t or Union territory shall have 68[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
69[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 also that the State Government concerned shall monitor and enforce the above condition, as per the order issued by the State Government in this regard:
Provided further that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of integrated tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r 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
Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights, or FSI (including additional FSI), or both, as is attributable to the residential apartments, which remain un-booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner –
[GST payable on TDR or FSI (including additional FSI) or both for construction of the residential apartments in the project but for the exemption co
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 construction of residential apartments in the project under this notification shall be calculated as under:
[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land 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
Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ial apartments and 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 integrated 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 certificate or first occupation of the project, as the case may be.]
44
Heading 9973 or Heading 9991
Services provided by the Central Government, 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
78[*
*
*
*
]
46
Heading 9981
Services provided by an incubat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ding 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 66[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)];
19[(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;]
(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with an aggregate turnover up to 66[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)];
19[(iv) the Central Government, State Governme
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r public at large, including fire license, required under any law for the time being in force.
Nil
Nil
102[49A
*
*
*
*]
50
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 the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.
Nil
Nil
51
Heading 9984
Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.
Nil
Nil
52
Heading 9984
Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.
Nil
Nil
103[53
*
*
*
*]
54
Heading 9985
Services provided by a tour
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-);
(b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-
Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-);
(c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/-
Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fuel, raw material or other similar products or agricultural produce by way of-
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of ag
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g 9999
Services by a foreign diplomatic mission located in India.
Nil
Nil
63
Heading 9991
Services by a specified organisation in respect of a religious pilgrimage facilitated by 22[***] the Government of India, under bilateral arrangement.
Nil
Nil
64
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.
Nil
Nil
79[64A
Heading 9991
Services by way of granting National Permit to a goods carriage to operate throughout India / contiguous States.
Nil
Nil]
65
Heading 9991 or Heading 9997
Services provided by the Central Government, State Government, Union territory or 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 Central Government, State Government, Union territory or local authority under such contract.
Nil
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Nil
68
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
19[68A
Heading 9991
Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).
Nil
Nil
40[68B
Heading 9991 or any other Heading
Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders.
Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g 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 entrance examination against consideration in the form of entrance fee;]
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv) services relating to admission to, or conduct of examination by, such institution; 23[***]:
19[(v) supply of online educational journals or periodicals;]
Provided that nothing contained in 24[sub-items (i), (ii) and (iii) of item (b)] shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.
19[Provided furth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 Council for Vocational Education and Training;
(e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training,
138[(f) a training partner approved by the National Skill Development Corporation,]
in relation to-
(i) the National Skill Development Programme or any other scheme 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 Natio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on under any training programme for which 80[75% or more of the] total expenditure is borne by the Central Government, State Government, Union territory administration.
Nil
Nil
108[76
*
*
*
*]
77
Heading 9993
Services by way of-
(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;
109[Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.]
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rom a third person for the common use of its members in a housing society or a residential complex.
Nil
Nil
41[80A
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 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
arium,
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[85
Chapter 9996
Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.
Nil
Nil]
67[85A
Heading 9996
Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 112[[whenever rescheduled]].
Nil
Nil]
82[85B
Heading 9996
Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022
Nil
Nil]
54[1A. Value of supply of service by way of transfer of development rights or FSI by a person to the promoter against consideration in the form of residential or commercial apartments shall be deemed to be equal to the value of similar apartments charged by the promoter from the independent buyers nearest to the date on which such development rights or FSI
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 not alter its essential characteristics but makes it marketable for primary market;
(e) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce;
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(h) “approved vocat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oner 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 a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person;
(n) “business entity” means any person carrying out business;
(o) “business facilitator or business correspondent” means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India;
(p) “Centra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he 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 of diseases;
(t) “contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(u)”courier agency” means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;
(v) “Customs station” shall h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mission 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 hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf;
50[(zaa) “financial institution” has the same meaning as assigned to it in clause (c) of section 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g 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.]
144[(zfb) For the purposes of entries at serial numbers 37C and 37D in the table above, 'group' means group of persons who join together with a commonality of purpose or for engaging in a common economic activity, other than availing insurance, and includes:
a. Employer- employee groups, 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 a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e and Technology, Government of India and who has entered into an agreement with the Technology Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products;
(zi) “inland waterway” means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);
(zj) “insurance company” means a company carrying on life insurance business or general insurance business;
140[(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi);
(zp)”national park” has the same meaning as assigned to it in clause (21) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972);
(zq) “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;
(zr) “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);
(zs) “port” has the same meaning as assi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l 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;
(zv) “recognised sports body” means –
(i) the Indian Olympic Association;
(ii) Sports Authority of India;
(iii) a national sports federation recognised by the Ministry of 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 regulates a sport 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) “rentin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);
(zzc) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;
(zzd) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution,
(zze) “specified organisation” shall mean,-
(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(ii) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002);
(zzf) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(zzg) “State Electricity 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) o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);
(zzo) “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 mentioned in Column (2) of the Table are only indicative.
5[iii) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.]
42[(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by wa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l 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 the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP;
(xi) The term “carpet area” shall have the same meaning as assigned to it clause (k) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017).
(xii) “an apartment booked on or before the date of issuance of completion certificate or first occupation of the project” shall mean an apartment which meets all the fol
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
bsp;
********************
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 Notification no. 31/2017 dated 29-9-2017
8.
Substituted vide Notification no. 33/2017 dated 13.10.2017, before it was read as, “governmental authority”
9.
Inserted vide Notification n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
17 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- Integrated Tax (Rate) Dated 25-01-2018 before it was read as, “one year”
21.
Substituted vide Notification No. 2/2018- Integr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on for admission is not more than Rs. 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 “declared tariff”
32. Substituted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018before it was read as “2018”
33. Sub
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted 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 programmes, except Executive Development Programme: –
(a) two year full time Post Graduate Programmes in Management for the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o. 04/2019- Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
55. Inserted vide Notification No. 04/2019- Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
56. Inserted vide Notification No. 13/2019- Integrated Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019
57. Substituted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
“twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year”
58. Inserted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
59. Inserted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
60. Inserted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
61. Substituted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 “32[2019]”
62. Substituted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
020 w.e.f. 01-10-2020 before it was read as “61[2020]”
71. Substituted vide Notification No. 04/2020- Integrated Tax (Rate) dated 30-09-2020 w.e.f. 01-10-2020 before it was read as “62[2020]”
72. Inserted vide Notification No. 05/2020- Integrated Tax (Rate) dated 16-10-2020
73. Inserted vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
74. Inserted vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
75. Inserted vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
76. Inserted vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
77. Substituted vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as “70[2021]”
78. Omitted vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
“or a Governmental authority or a Government Entity”
85. Inserted vide Notification No. 16/2021- Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022
86. Inserted vide Notification No. 16/2021- Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022
87. Omitted vide Notification No. 04/2022 -Integrated 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”
88. Omitted vide Notification No. 04/2022 -Integrated 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”
89. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e thousand rupees per day or equivalent.
Nil
Nil”
93. Substituted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;”
94. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “(d) railway equipments or materials;”
95. Omitted vide Notification No. 04/2022 -Integrated 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 excee
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of India to insurers under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999).
Nil
Nil”
100. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“34
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”
101. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“42
Heading 9971
Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves.
Nil
Nil”
102. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
22 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“19[(h) services by way of fumigation in a warehouse of agricultural produce;]”
107. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“59
Heading 9988
Services by way of slaughtering of animals.
Nil
Nil”
108. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“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”
109. Inserted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
110. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“78
Heading 9994
Services provided by operators of th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Nil]”
115. Inserted vide Notification No. 01/2023 – Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023
116. Substituted vide Notification No. 07/2023-Integrated Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited.”
117. Substituted vide Notification No. 12/2023- Integrated Tax (Rate) dated 26-09-2023 w.e.f. 01-10-2023 before it was read as,
“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.”
118. Inserted vide Notification No. 16/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
119. Inserted vide Notification N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sp;Notification No. 08/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
129. Inserted vide Notification No. 08/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
130. Inserted vide Notification No. 08/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
131. Inserted vide Notification No. 08/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
132. Substituted vide Notification No. 08/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as,
“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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ide Notification No. 06/2025-Integrated Tax (Rate) dated 16-01-2025 before it was read as, “transmission and distribution”
136A. Substituted vide Notification No. 06/2025-Integrated Tax (Rate) dated 16-01-2025 before it was read as, “transmission and distribution”
137. Inserted vide Notification No. 06/2025-Integrated Tax (Rate) dated 16-01-2025
138. Inserted vide Notification No. 06/2025-Integrated Tax (Rate) dated 16-01-2025
139. Omitted vide Notification No. 06/2025-Integrated Tax (Rate) dated 16-01-2025 before it was read as,
“(w) “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit;”
140. Inserted vide Notification No. 06/2025-Integrated Tax (Rate) dated 16-01-2025
141. Inserted vide Notification No. 16/2025-Integrated Tax (Rate) dated 17-09-2025 w.e.f. 22-09-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =