Heading 9988 or any other Heading of Section 8 and Section 9 – Goods and Services Tax – Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vege
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Goods and Services Tax – Started By: – dinesh garg – Dated:- 1-7-2017 Last Replied Date:- 16-7-2017 – sir we are manufecturing and exporting co of henna powder so please tell can we claim input gst of mobile bill insurence and any kind services – Reply By KASTURI SETHI – The Reply = As per Section 16 of CGST Act, 2017 you can avail ITC if you can prove that the services have been used in the course or furtherance of business of registered person. So the issue has to be examined service-wise. –
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Heading 9988 – Goods and Services Tax – Services by way of slaughtering of animals. – Goods and Services Tax – Schedules
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Heading 9986 – Goods and Services Tax – Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of
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Goods and Services Tax – Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce 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 marke
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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 inciden
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Goods and Services Tax – 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
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Heading 9985 – Goods and Services Tax – Services by an organiser to any person in respect of a business exhibition held outside India. – Goods and Services Tax – Schedules
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Heading 9984 – Goods and Services Tax – 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. – Goods and Services Tax – Schedules
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Heading 9984 – Goods and Services Tax – Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. – Goods and Services Tax – Schedules
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Heading 9984 – Goods and Services Tax – Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. – Goods and Services Tax – Schedules
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Goods and Services Tax – 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 Tech
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Heading 9983 or Heading 9991 – Goods and Services Tax – Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any
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Goods and Services Tax – 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; 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 twenty lakh rupees (
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8, before it was read as, 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 thecase of special category states) in the preceding financial year; (c) a senior advocate by way of legal servi
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Heading 9983 – Goods and Services Tax – Services by a veterinary clinic in relation to health care of animals or birds. – Goods and Services Tax – Schedules
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Heading 9981 – Goods and Services Tax – 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 tu
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Heading 9973 – Goods and Services Tax – Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. – Goods and Services Tax – Schedules
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Heading 9973 or Heading 9991 – Goods and Services Tax – Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operat
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Goods and Services Tax – 12[Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union
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Heading 9971 or Heading 9991 – Goods and Services Tax – Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the
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Goods and Services Tax – 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 a
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Heading 9971 or Heading 9991 – Goods and Services Tax – Services by way of collection of contribution under any pension scheme of the State Governments. – Goods and Services Tax – Schedules
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Heading 9971 or Heading 9991 – Goods and Services Tax – Services by way of collection of contribution under the Atal Pension Yojana. – Goods and Services Tax – Schedules
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Goods and Services Tax – Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 21[two lakhs] rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. ******************************
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Goods and Services Tax – 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) 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 o
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n 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 Insurance Scheme; (n) Rashtriya Swasthya Bima Yoja
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Goods and Services Tax – Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation.- For the purposes of this entry, acquiring bank means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card. – Goods and Services Tax
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