To notify the exemptions on supply of services under GST Act [Section 11(1)]
12/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 12/2017-State Tax (Rate)
Naya Raipur, dated: 28.06.2017
No. F-10-43/2017/CT/V (80)- In exercise of the powers conferred by sub-section (1) of section 11, of the Chhattisgarh Goods and Service Tax Act, 2017 (7 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 (
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d Table, unless specified otherwise, subject to the relevant conditions as
specified in the corresponding entry in column (5) of the said Table, namely:-
Table
SI.
No.
Chapter,
Description of Services
Section,
Rate
(per cent.)
Condition
Heading,
Group or
Service Code
(1)
(Tariff)
(2)
(3)
1
Chapter 99
(4)
(5)
Nil
Nil
Services by an entity registered under
section 12AA of the Income-tax Act,
1961 (43 of 1961) by way of charitable
activities.
2
Chapter 99
Services by way of transfer of a going
concern, as a whole or an independent
part thereof.
Nil
Nil
3
Chapter 99
Nil
Nil
Pure services (excluding works contract
service or other composite supplies
involving supply of any goods) provided
to the Central Government, State
Government or Union territory or local
authority or a Governmental authority 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 ent
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ort;
(c) transport of goods or passengers; or
(d) any service, other than services
covered under entries (a) to (c) above,
provided to business entities.
Services provided by the Central
Government, State Government, Union
territory or local authority to a business
entity with an aggregate turnover of up to
twenty lakh rupees (ten lakh rupees in
case of a special category state) in the
preceding financial year.
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 by way
of speed post, express parcel post, life
insurance, and agency services
Nil
2
Nil
8
Chapter 99
9
Chapter 99
provided to a person other than the
Central
Government,
Government, Union territory;
State
(ii) in relation to an aircraft or a
vessel, inside or outside the precincts
of a port or an airport;
(iii) of transport
passengers; and
of goods or
(b) services by
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st, life insurance, and agency services
provided to a person other than the
Central Government, State Government,
Union territory;
(ii) services in relation to an aircraft or a
vessel, inside or outside the precincts of a
Nil
3
10
Heading 9954
11
Heading 9954
port or an airport;
(iii) transport of goods or passengers:
Provided further that in case
where continuous supply of service, as
defined in sub-section (33) of section 2 of
the Central Goods and Services Tax Act,
2017, is provided by the Central
Government, State Government, Union
territory or a local authority, the exemption
shall apply only where the consideration
charged for such service does not exceed
five thousand rupees in a financial year.
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-
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f the Income-tax Act or a
body or an authority covered under clause
4
14
15
16
Heading 9963
Heading 9964
Heading 9964
(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.
Services by a hotel, inn, guest house, club
or campsite, by whatever name called, for
residential or lodging purposes, having
declared tariff of a unit of accommodation
below one thousand rupees per day or
equivalent.
Nil
Transport of passengers, with or without Nil
accompanied belongings, by
–
(a) air, embarking from or terminating in
an
airport located in the state of
Arunach
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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
Nil
Nil
(including e-rickshaws).
18
Heading 9965
Services by way of transportation of Nil
goods-
Nil
(a) by road except the services of
(i) a goods transportation agency;
(ii) a courier agency;
19
Heading 9965
20
20
Heading 9965
(b) by inland waterways.
Services by way of transportation of Nil
goods by an aircraft from a place outside
India upto the customs station of
clearance in India.
Services by way of transportation by rail
or a vessel from one place in India to
another of the following goods –
(a) relief materials meant for victims of
natural or man-made disasters, calamities,
accidents or mishap;
(b) defence or military equipments;
(c) newspaper or magazines registere
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(h) defence or military equipments.
Services by way of giving on hire –
(a) to a state transport undertaking, a
motor vehicle meant to carry more than
Nil
Nil
Heading 9973
twelve passengers; or
(b) to a goods transport agency, a means
of transportation of goods.
23
Heading 9967
Service by way of access to a road or a Nil
bridge on payment of toll charges.
Nil
24
Heading 9967
or
Services by way of loading, unloading, Nil
packing, storage or warehousing of rice.
Nil
Heading 9985
25
Heading 9969
Transmission or distribution of electricity
Nil
Nil
by an electricity
transmission or
distribution utility.
26
Heading 9971
27
Heading 9971
Services by the Reserve Bank of India.
Services by way of
Nil
Nil
Nil
Nil
(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);
7
Nil
Nil
Nil
28
29
30
Heading 9971
or
Heading 9991
Head
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Organisation to the
persons governed under the Employees
Provident Funds and the Miscellaneous
Provisions Act, 1952 (19 of 1952).
Services provided by the Insurance
Regulatory and Development Authority of
India to insurers under the Insurance
Regulatory and Development Authority of
India Act, 1999 (41 of 1999).
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.
Services by an acquiring bank, to any Nil
person in relation to settlement of an
amount upto two thousand rupees in a
Nil
8
Nil
Nil
Nil
Nil
Nil
Nil
Nil
35
Heading 9971
or
Heading 9991
single transaction transacted through
credit card, debit card, charge card or
other payment card service.
Explanation. For the purposes
of this entry, “acquiring bank” means any
ba
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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 Bima Yojna;
(q) Niramaya Health Insurance Scheme
9
Nil
Nil
36
Heading 9971
implemented by the Trust constituted
under the provisions of the National Trust
for the Welfare of Persons with Autism,
Cerebral Palsy, Mental Retardation and
Multiple Disabilities Act, 1999 (44 of
1999).
Services of life
provided under following schemes-
insurance business
Nil
Nil
Heading 9991
(a) Janashree Bima Yojana;
or
(b) Aam Aadmi Bima Yojana;
(c) Life micro-insurance product as
approved by the Insurance Regulatory and
Development Authority, having
maximum amount of cover of fifty
thousand rupees;
(d) Varishtha Pension Bima Yojana;
(e) Pradhan
JyotiBima Yojana;
Mantri
Jeevan
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana.
37
Heading 9971
or
Heading 9991
Servic
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ion territory.
One time upfront amount (called as
premium, salami, cost, price, development
charges or by any other name) leviable in
respect of the service, by way of granting
long term (thirty years, or more) lease of
industrial plots, provided by the State
Government Industrial Development
Corporations or Undertakings to industrial
units.
Nil
Services provided by the Central Nil
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
43
Heading 9973
Services of leasing of assets (rolling stock
assets including wagons, coaches, locos)
by the Indian Railways Finance
Corporation to Indian Railways.
Nil
Nil
44
Heading 9981
Services provided by an incubatee up to a Nil
total turnover of fifty lakh rupees in a
fi
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an aggregate
turnover up to twenty lakh rupees (ten
lakh rupees in thecase of special
category states) in the preceding
financial year;
(c) a senior advocate by way of legal
services 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.
Services by a veterinary clinic in relation
to health care of animals or birds.
Services provided by the Central
Government, State Government, Union
territory or local authority by way of-
(a) registration required under any law for
the time being in force;
(b) testing, calibration, safety check or
certification relating to protection or
safety of workers, consumers or public at
large, including fire license, required
under any law for the time being in force.
Taxable services, provided or to be Nil
provided, by a Technology Business
Incubator or a Science and Tech
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il
Nil
53
Heading 9985
Nil
Nil
54
Heading 9986
Services by way of sponsorship of
sporting events organised –
(a) by a national sports federation, or its
affiliated federations, where the
participating teams or individuals
represent any district, State, zone or
Country;
(b) by Association of Indian Universities,
Inter-University Sports Board, School
Games Federation of India, All India
Sports Council for the Deaf, Paralympic
Committee of India or Special Olympics
Bharat;
(c) by the Central Civil Services Cultural
and Sports Board;
(d) as part of national games, by the
Indian Olympic Association; or
(e) under the Panchayat Yuva Kreeda Aur
Khel Abhiyaan Scheme.
Services relating to cultivation of plants Nil
and rearing of all life forms of animals,
except the rearing of horses, for food,
Nil
13
55
Heading 9986
fibre, fuel, raw material or other similar
products or agricultural produce by way
of-
(a) agricultural operations directly related
to producti
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aring of all life
forms of animals, except the rearing of
horses, for food, fibre, fuel, raw material
or other similar products or agricultural
produce.
Nil
Nil
56
Heading 9988
Services by way of slaughtering of Nil
animals.
Nil
55
57
Heading 9988
other
or
any
Heading
Section 8 and vegetables.
Services by way of pre-conditioning, pre-
cooling, ripening, waxing, retail packing,
labelling of fruits and vegetables which
do not change or alter the essential
of characteristics of the said fruits or
Nil
Nil
14
58
Section 9
Heading 9988
or
Heading 9992
59
Heading 9999
60
Heading 9991
Services provided by the National Centre Nil
for Cold Chain Development under the
Ministry of Agriculture, Cooperation and
Farmer's Welfare by way of cold chain
knowledge dissemination.
Services by a foreign diplomatic mission
located in India.
Services by a specified organisation in
respect of a religious pilgrimage
facilitated by the Ministry of External
Affairs, t
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except the rearing of
horses, for food, fibre, fuel, raw material
or other similar products.
Services provided by the Central Nil
Government, State Government, Union
territory or local authority by way of
assignment of right to use any natural
resource where such right to use was
assigned by the Central Government,
15
Nil
67
66
65
555
Nil
Nil
Heading 9991
Heading 9992
Heading 9992
State Government, Union territory or
local authority before the 1st April, 2016:
Provided that the exemption
shall apply only to tax payable on one
time charge payable, in full upfront or in
installments, for assignment of right to
use such natural resource.
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.
Services provided –
(a) by an educational inst
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ing 9996
Heading 9992
or
Heading
or
9983
Heading 9991
70
Heading 9983
(a) two year full time Post Graduate
Programmes in Management for the Post
Graduate Diploma in Management, to
which admissions are made on the basis
of Common Admission Test (CAT)
conducted by the Indian Institute of
Management;
(b) fellow programme in Management;
(c) five year integrated programme in
Management.
Services provided to a recognised sports
body by-
(a) an individual as a player, referee,
umpire, coach or team manager for
participation in a sporting event organised
by a recognized sports body;
(b) another recognised sports body.
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
Natio
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National Council for
Vocational Training.
Services provided to the Central
Government, State Government, Union
territory administration under any training
programme for which total expenditure is
borne by the Central Government, State
Government,
territory
administration.
Nil
Nil
Union
73
Heading 9993
Services provided by the cord blood
banks by way of preservation of stem
cells or any other service in relation to
such preservation.
Nil
Nil
74
Heading 9993
Services by way of-
Nil
Nil
75
76
Heading 9994
Heading 9994
(a) health care services by a clinical
establishment, an authorised medical
practitioner or para-medics;
(b) services provided by way of
transportation of a patient in an
ambulance, other than those specified in
(a) above.
Services provided by operators of the
common bio-medical waste treatment
facility to a clinical establishment by way
of treatment or disposal of bio-medical
waste or the processes incidental thereto.
Services by w
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all
not apply to service provided by such
artist as a brand ambassador.
79
Heading 9996
Services by way of admission to a Nil
Nil
museum, national park,
wildlife
sanctuary, tiger reserve or zoo.
80
Heading 9996
Services by way of training or coaching in Nil
Nil
81
Heading 9996
recreational activities relating to-
(a) arts or culture, or
(b) sports by charitable entities
registered under section 12AA of the
Income-tax Act.
Services by way of right to admission to-
(a) circus, dance, or theatrical
performance including drama or ballet;
(b) award function, concert, pageant,
musical performance or any sporting
event other than a recognised sporting
event;
19
Nil
Nil
(c) recognised sporting event, where the
consideration for admission is not more
than 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 p
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ral 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 vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the
National Council for Vocational Training or State Council for Vocational Training offering
courses in designated trades notified under the Apprentices Act, 1961 (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
Deve
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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) “Central Electricity Authority” means the authority constituted under section 3 of the Electricity
(Supply) Act, 1948 (54 of 1948);
(q) “Central Transmission Utility” shall have the same meaning as assigned to it in clause (10) of
section 2 of the Electricity Act, 2003 (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 disabilit
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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 have the same meaning as assigned to it in clause (13) of section 2 of
the Customs Act, 1962 (52 of 1962);
(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 corpo
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w” 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;
(zb) “general insurance business” has the same meaning as assigned to it in clause (g) of section 3
of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
(zc) “general public” means the body of people at large sufficiently defined by some common
quality of public or impersonal nature;
(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the
Motor Vehicles Act, 1988 (59 of 1988);
(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
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nd 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;
(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
(zl) “intermediary” has the same mea
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nder 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 access or retrieval services” shall have the same meaning as
assigned to it in clause (17) of the section 2of the Integrated goods and Services Tax Act, 2017(13 of
2017);
(zs) “original works” means- all new constructions;
(i) all types of additions and alterations to abandoned or damaged structures on land that are
required to make them workable;
(ii) erection, commissioning or installation of plant, machinery or equipment or structures,
whether pre-fabricated or otherwise;
(zt) “print media” means,-
(i) ‘book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act,
1867 (25 of 1867), but does not include business directories, yellow
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esent 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 Sports Board;
(D)
as part of national games, by Indian Olympic Association; or
under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) 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 inte
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uding-
the area under any municipal committee, municipal corporation, town area committee,
cantonment board or notified area committee; or any area that may be notified as an urban
area by the Central Government or a State Government;
(zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act,
1961 (25 of 1961);
(zze) “single residential unit” means a self-contained residential unit which is designed for use,
wholly or principally, for residential purposes for one family;
(zzf) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of
article 279A of the Constitution,
(zzg) “specified organisation” shall mean,-
(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(ii) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act,
2002 (35 of 2002);
(zzh) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section
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o 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 (2) of section 2 of the Major Port
Trusts Act, 1963 (38 of 1963);
(zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The
Wild Life (Protection) Act, 1972 (53 of 1972);
(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild
Life (Protection) Act, 1972 (53 of 1972).
3. Explanation.- For the purposes of this notification,-
(i) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the
context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading”
in the scheme of classification of services.
(ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the
Table are only indicative.
4. This notification shall come into force on the 1st day of July, 2017.
By order and in the name o
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