Notification regarding the exemptions on supply of services under the HGST Act,2017
47/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No: 47/ST-2 – In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the State tax leviable thereon under sub-section (1) of section 9 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
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ion territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.
Nil
Nil
5
Chapter 99
Services by a 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 services provided to a
person other than the Central Government,
State Government, Union territory;
(b) services in relation to an aircraft or a
vessel, inside or outside the precincts of a
port or an airport;
(c) transport of goods or passengers; or
(d) any service, other than services covered
under entries (a) to (c) above, provided to
business entitie
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cal 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 rupees:
Provided that nothing contained in
this entry shall apply to-
(i) services by the Department of Posts by
way of speed post, express parcel post, life
insurance, and agency services provided to a
person other than the Central Government
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tri Awas Yojana.
Nil
Nil
11
Heading 9954
Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.
Nil
Nil
12
Heading 9963 or
Heading 9972
Services by way of renting of residential dwelling for use as residence.
Nil
Nil
13
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 t
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located in West Bengal;
(b) non-airconditioned contract carriage
other than radio taxi, for transportation of
passengers, excluding tourism, conducted
tour, charter or hire; or
(c) stage carriage other than air-conditioned
stage carriage.
Nil
Nil
16
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 one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
Nil
Nil
17
Heading 9964
Service of transportation of passengers, with
or without accompanied belongings, by-
(a) railways in a class other than-
(i) first class; or
(ii) an air-conditioned coach;
(b) m
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or materials;
(e) agricultural produce;
(f) milk, salt and food grain including flours,
pulses and rice; and
(g) organic manure.
Nil
Nil
21
Heading 9965 or
Heading 9967
Services provided by a goods transport
agency, by way of transport in a goods
carriage of –
(a) agricultural produce;
(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,
accidents or mishap; or
(h) defence or military equipments.
Nil
Nil
22
Heading 9966 or
Headin
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amongst banks and
such dealers.
Nil
Nil
28
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
29
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
30
Heading 9971 or
Heading 9991
Services by the Employees' State Insurance Corporation to persons governed under the Employees' State Insurance Act, 1948 (34 of 1948).
Nil
Nil
31
Heading 9971
Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions A
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rson who accepts such card.
Nil
Nil
35
Heading 9971 or
Heading 9991
Services of general insurance business
provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti
Gram Swarozgar Yojna (earlier known as
Integrated Rural Development Programme);
(c) Scheme for Insurance of Tribals;
(d) Janata Personal Accident Policy and
Gramin Accident Policy;
(e) Group Personal Accident Policy for Self-
Employed Women;
(f) Agricultural Pumpset and Failed Well
Insurance;
(g) premia collected on export credit
insurance;
(h) Weather Based Crop Insurance Scheme
or the Modified National Agricultural
Insurance Scheme, approved by the
Government of India and implemented by the
Ministry of Agriculture;
(i) Jan Arogya Bima Policy;
(j) National Agricultural Insurance Scheme
(Rashtriya Krishi Bima Yojana);
(k) Pilot Scheme on Seed Crop Insurance;
(l) Central Sector Scheme on Cattle
Insurance;
(m) Universal Health
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ion Yojana.
Nil
Nil
38
Heading 9971 or
Heading 9991
Services by way of collection of contribution under any pension scheme of the State Governments.
Nil
Nil
39
Heading 9971 or
Heading 9985
Services by the following persons in
respective capacities –
(a) business facilitator or a business
correspondent to a banking company with
respect to accounts in its rural area branch;
(b) any person as an intermediary to a
business facilitator or a business
correspondent with respect to services
mentioned in entry (a); or
(c) business facilitator or a business
correspondent to an insurance company in a
rural area.
Nil
Nil
40
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
41
Heading 9972
One time upfront amount (called as premium, salami, cost, price, development char
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over 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 incubatee.
Nil
Nil
45
Heading 9982 or
Heading 9991
Services provided by-
(a) an arbitral tribunal to –
(i) any person other than a business
entity; or
(ii) a business entity with an aggregate
turnover up to twenty lakh rupees (ten
lakh rupees in the case of special
category states) in the preceding
financial year;
(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 twenty lakh rupees (ten
lakh rupees in the case of special category
states) in the preceding financial year;
(c) a senior advocate by way of legal
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ecognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bioincubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.
Nil
Nil
49
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
50
Heading 9984
Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.
Nil
Nil
51
Heading 9984
Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.
Nil
Nil
52
Heading 9985
Services by an organiser to any person in respect of a business exhibition held outside India.
Nil
Nil
53
Heading 9985
Services by way of sponsorship of sporting
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lant 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 agricultural produce.
Nil
Nil
55
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, e
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ent.
Nil
Nil
61
Heading 9991
Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.
Nil
Nil
62
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
Nil
63
Heading 9991
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
64
Heading 9991
or
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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; upto higher secondary:
Provided that nothing contained in
entry (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.
Nil
Nil
67
Heading 9992
Services provided by the Indian Institutes of
Management, as per the guidelines of the
Central Government, to their students, by
way of the following educational
programmes, except Executive Development
Programme: –
(a) two year full time Post Graduate
Programmes in Management for the Post
Graduate Diploma in Management, to which
admissi
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ion to-
(i) the National Skill Development Programme implemented by the National
Skill Development Corporation; or
(ii) a vocational skill development course
under the National Skill Certification and
Monetary Reward Scheme; or
(iii) any other Scheme implemented by the
National Skill Development Corporation.
Nil
Nil
70
Heading 9983 or
Heading 9985 or
Heading 9992
Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.
Nil
Nil
71
Heading 9992
Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.
Nil
Nil
72
Heading 9992
Services provided to the Central
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oms, lavatories, urinal or toilets.
Nil
Nil
77
Heading 9995
Service by an unincorporated body or a nonprofit
entity registered under any law for the
time being in force, to its own members by
way of reimbursement of charges or share of
contribution –
(a) as a trade union;
(b) for the provision of carrying out any
activity which is exempt from the levy of
Goods and Service Tax; or
(c) up to an amount of five thousand rupees
per month per member for sourcing of goods
or services from a third person for the
common use of its members in a housing
society or a residential complex.
Nil
Nil
78
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
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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 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 u
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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 a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any pe
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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 of diseases;
(t) “contract carriage” has the same meaning as assigned to it in c
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stitution” 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 hire or reward, manufactured, constructed or
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r illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;
(zh) “incubatee” means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science 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 a
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efore any court, tribunal or authority;
(zn) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);
(zo) “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;
(zp) “metered cab” means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi);
(zq)”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);
(zr) “online information and database a
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on 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); (zv) “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;
(zw) “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 participating teams or individuals represent any district, state or zone;
(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 Central Civil Services Cultural and Spo
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perty” 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;
(zza) “Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);
(zzb) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
(zzc) “rural area” means the area comprised in a village as defined in land revenue records, excluding- the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government;
(zzd) “senior advocate” has the same meaning as assigned to it in sect
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2003 (36 of 2003);
(zzk) “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);
(zzl) “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);
(zzm) “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;
(zzn) "trade union" has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926);
(zzo) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
(zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The Wild Lif
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