Notification regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017
F.12(56)FD/Tax/2017-Pt-I-50 Dated:- 29-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
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GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: June 29, 2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods
and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on being satisfied that it is
necessary in the public interest so to do, on the recommendations of the Council, hereby exempts
the intra-State supply of services of description 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,
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tion or in
relation to any function entrusted to a
Municipality under article 243W of the
Constitution.
Services by Central Government, State Nil
1
Sah
Nil
5
Chapter 99
6
Chapter 99
7
Chapter 99
Nil
Nil
Nil
Government, Union 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.
Services by a governmental authority by Nil
way of any activity in relation to any
function entrusted to a Panchayat under
article 243G of the Constitution.
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
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sengers; and
(b) services by way of renting of
immovable property.
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
Services provided by Central Government, Nil
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
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the beneficiary-led
individual house construction or
enhancement under the Housing for All
(Urban) Mission or Pradhan Mantri Awas
Yojana.
Nil
11
Heading 9954
Services by way of pure labour contracts Nil
of construction, erection, commissioning,
Nil
or installation of original works pertaining
to a single residential unit otherwise than
12
Heading 9963
or
as a part of a residential complex.
Services by way of renting of residential
dwelling for use as residence.
Nil
Nil
Heading 9972
13
Heading 9963
Nil
Nil
or
Heading 9972
or
Heading 9995
or
any
Heading
Section 9
other
of
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
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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, excluding tourism, conducted
tour, charter or hire; or
(c) stage carriage other than air-
conditioned stage carriage.
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
Nil
Nil
EI
5
Nil
Nil
Nil
Nil
17
Heading 9964
as notified by the Ministry of Civil
Aviation.
Service of transportation of passengers, Nil
with or without ac
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efence 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.
Services provided by a goods transport
agency, by way of transport in a goods
carriage of –
Nil
6
Nil
Nil
Saul
Nil
Nil
Nil
(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,
a
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purchase of foreign
currency amongst banks or authorised
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29
29
Heading 9971
or
Heading 9991
Heading 9971
or
Heading 9991
Heading 9971
dealers of foreign exchange or amongst
banks and such dealers.
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
(Central Act No. 23 of 2013).
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
Nil
Nil
30
or
Services by the Employees' State Nil
Insurance Corporation to persons
Nil
NU
Heading 9991
governed under the Employees' State
Insurance Act, 1948 (Central Act No. 34
of 1948).
31
Heading 9971
Services provided by
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t 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.
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
Programme);
Development
(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 Bim
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jana;
Mantri
Jeevan
(f) Pradhan Mantri Jan DhanYogana;
Nil
Nil
(g) Pradhan Mantri Vaya Vandan Yojana.
37
Heading 9971
or
Services by way of collection of Nil
Nil
Heading 9991
contribution under the Atal Pension
Yojana.
38
Heading 9971
or
Heading 9991
Services by way of collection of Nil
contribution under any pension scheme of
the State Governments.
Nil
39
Heading 9971
Nil
or
Heading 9985
Services by the following persons in Nil
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.
10
Sout
40
Heading 9971
or
Heading 9991
41
Heading 9972
42
Heading 9973
or
Heading 9991
43
Heading 9973
44
45
Heading 9981
Hea
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es, locos)
by the Indian Railways Finance
Corporation to Indian Railways.
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 incubatee.
Services provided by-
I
Nil
Nil
Nil
IN
Nil
Nil
Nil
Nil
Nil
Nil
(a) an arbitral tribunal to
(i) any person other than a business
entity; or
(ii) a business entity with an
11
46
Heading 9983
47
Heading 9983
or
Heading 9991
Heading 9983
48
or
any
Heading
Chapter 99
other
of
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 service
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large, including fire license, required
under any law for the time being in force.
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
Nil
Nil
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1
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.
49
Heading 9984
Services by way of collecting or Nil
providing news by an independent
Nil
journalist, Press Trust of India or United
News of India.
50
Heading 9984
Services of public libraries by way of Nil
lending of books, publications or any
other knowledge-enhancing content or
material.
Nil
51
Heading 9984
Services provided by the Goods and Nil
Services Tax Network to the Central
Government or State Governments or
Nil
Union ter
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except the rearing of horses, for food,
fibre, fuel, raw material or other similar
products or agricultural produce by way
of-
(a) agricultural operations directly related
to production of any agricultural produce
including cultivation, harvesting,
threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural
farm including tending, pruning, cutting,
harvesting, drying, cleaning, trimming,
sun drying, fumigating, curing, sorting,
grading, cooling or bulk packaging and
such like 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
service
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atic mission
located in India.
Nil
Nil
Nil
Nil
60
Heading 9991
Services by a specified organisation in
respect of a religious pilgrimage
facilitated by the Ministry of External
Affairs, the Government of India, under
bilateral arrangement.
Nil
Nil
61
Heading 9991
Services provided by the Central Nil
Nil
Government, State Government, Union
territory or local authority by way of
issuance of passport, visa, driving licence,
birth certificate or death certificate.
62
Heading 9991
or
Heading 9997
Services provided by the Central Nil
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
63
Heading 9991
Services provided by the Central Nil
Nil
Government, State Government, Union
64
Heading 9991
or
Heading 99
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ection
or container stuffing or such other duties
in relation to import export cargo on
payment of Merchant Overtime charges.
Services provided –
(a) by an educational institution to its
students, faculty and staff;
(b) to an educational institution, by way
of,-
(i) transportation of students, faculty
and staff;
(ii) catering, including any mid-day
meals scheme sponsored by the 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.
Services provided by the Indian Institutes
of Management, as per the guidelines of
the Central Governme
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nal 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 skill development course
under the National Skill Certification and
Monetary Reward Scheme; or
(iii) any other Scheme implemented by
the National Skill Development
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Sale
Corporation.
70
Heading 9983
or
Heading 9985
or
Heading 9992
Services of assessing bodies empanelled Nil
centrally by the Directorate General of
Training, Ministry of Skill Development
and Entrepreneurship by way of
assessments under the Skill Development
Initiative Scheme.
Nil
71
Heading 9992
Services provided by training providers Nil
(Project implementation agencies) under
Deen Dayal Upadhya
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e Nil
common bio-medical waste treatment
Nil
Heading 9994
facility to a clinical establishment by way
of treatment or disposal of bio-medical
waste or the processes incidental thereto.
Services by way of public conveniences
such as provision of facilities of
18
Nil
Nil
77
Heading 9995
bathroom, washrooms, lavatories, urinal
or toilets.
Service by an unincorporated body or a
non-profit entity registered under any law
for the time being in force, to its own
members by way of reimbursement of
charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any
activity which is exempt from the levy of
Goods and service Tax; or
(c) up to an amount of 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
78
Heading 9996
Services by an artist by way of a
performance in folk or classical art forms
Nil
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an Rs 250 per person as referred to in
(a), (b) and (c) above.
2. Definitions. For the purposes of this notification, unless the context otherwise requires, –
(a) “advertisement” means any form of presentation for promotion of, or bringing awareness about,
any event, idea, immovable property, person, service, goods or actionable claim through newspaper,
television, radio or any other means but does not include any presentation made in person;
(b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of
the Advocates Act, 1961 (Central Act No. 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
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tified under the Apprentices Act, 1961 (Central Act No 52 of
1961); or
(ii) a Modular Employable Skill Course, approved by the National Council of Vocational
Training, run by a person registered with the Directorate General of Training, Ministry of Skill
Development and Entrepreneurship;
20
20
Sah
(i) “arbitral tribunal” has the same meaning as assigned to it in clause (d) of section 2 of the
Arbitration and Conciliation Act, 1996 (Central Act No 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 (Central Act No
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
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ing as assigned to it in clause (10) of
section 2 of the Electricity Act, 2003 (Central Act No 36 of 2003);
(r) “charitable activities” means activities relating to –
(i) public health by way of,-
(A) care or counseling of
(I) terminally ill persons or persons with severe physical or mental disability;
(II) persons afflicted with HIV or AIDS;
(III) persons addicted to a dependence-forming substance such as narcotics drugs or
alcohol; or
(B) public awareness of preventive health, family planning or prevention of HIV
infection;
(ii) advancement of religion, spirituality or yoga;
21
(iii) advancement of educational programmes or skill development relating to,-
(A) abandoned, orphaned or homeless children;
(B)
(C)
(D)
physically or mentally abused and traumatized persons;
prisoners; or
persons over the age of 65 years residing in a rural area;
(iv) preservation of environment including watershed, forests and wildlife;
(s) “clinical establishment€
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;
(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;
(x) “distributor or selling agent” means an individual or a firm or a body corporate or other legal
entity under law so appointed by the Organising State through an agreement to market and sell
lotteries on behalf of the Organising State;
(y) “educational institution” means an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for
the time being in force;
(iii) education as a part of an approved vocational education course;
(z) “electricity transmission or distribution utility” means the Central Electricity Authority; a State
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ty of public or impersonal nature;
(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the
Motor Vehicles Act, 1988 (Central Act No 59 of 1988);
(ze) “goods transport agency” means any person who provides service in relation to transport of
goods by road and issues consignment note, by whatever name called;
(zf) “governmental authority” has the same meaning as assigned to it in the Explanation to clause
(16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (Central Act No 13 of 2017);
(zg) “health care services” means any service by way of diagnosis or treatment or care for illness,
injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and
includes services by way of transportation of the patient to and from a clinical establishment, but
does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or
to reconstruct anatomy or functions
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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;
23
(z) “intermediary” has the same meaning as assigned to it in sub-section (13) of section 2 of the
Integrated Goods and Services Tax Act, 2017;
(zm) “legal service” means any service provided in relation to advice, consultancy or assistance in
any branch of law, in any manner and includes representational services before any court, tribunal
or authority;
(zn) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of
the Insurance Act, 1938 (Central Act No 4 of 1938);
(zo) “life micro-insurance product” shall have the same me
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17);
(zs) “original works” means- all new constructions;
(i) all types of additions and alterations to abandoned or damaged structures on land that are
required to make them workable;
(ii) erection, commissioning or installation of plant, machinery or equipment or structures,
whether pre-fabricated or otherwise;
(zt) “print media” means,-
(i) ‘book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act,
1867 (Central Act No 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 (Central Act No 25 of 1867);
(zu) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts
Act, 1963 (Central Act No 38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908
(Central Act No 15 of 1908);
24
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KA) Scheme;
(E)
(zx) “recognised sports body” means
(i) the Indian Olympic Association;
(ii) Sports Authority of India;
(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the
Central Government, and its affiliate federations;
(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth
Affairs of the Central Government;
(v) the International Olympic Association or a federation recognised by the International
Olympic Association; or
(vi) a federation or a body which regulates a sport at international level and its affiliated
federations or bodies regulating a sport in India;
(zy) “religious place” means a place which is primarily meant for conduct of prayers or worship
pertaining to a religion, meditation, or spirituality;
(zz) “renting in relation to immovable property” means allowing, permitting or granting access,
entry, occupation, use or any such facility, wholly or partly, in an i
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unit” means a self-contained residential unit which is designed for use,
wholly or principally, for residential purposes for one family;
(zzf) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of
article 279A of the Constitution,
(zzg) “specified organisation” shall mean,-
(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(ii) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act,
2002 (35 of 2002);
(zzh) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section 2 of
the Motor Vehicles Act, 1988 (Central Act No 59 of 1988);
(zzi) “State Electricity Board” means the Board constituted under section 5 of the Electricity
(Supply) Act, 1948 (Central Act No 54 of 1948);
(zzj) “State Transmission Utility” shall have the same meaning as assigned to it in clause (67) of
section 2 of the Electricity Act, 2003 (Central Act No
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s defined in the clause (26) of the section 2 of The
Wild Life (Protection) Act, 1972 (Central Act No 53 of 1972);
(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild
Life (Protection) Act, 1972 (Central Act No 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.
This notification shall come into force on the 1st day of July, 2017.
[No. F. 12(56)FD/Tax/2017-Pt.-I-50]
By Order of the Governor
Bal
(Shankar Lal Kumawat)
Joint Secretary to the Government
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur a
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