Heading 9966 or Heading 9973

Goods and Services Tax – Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (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 providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary schoo

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Heading 9965 or Heading 9967

Goods and Services Tax – 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 includin

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Heading 9965

Goods and Services Tax – 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 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 ma

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Heading 9965

Heading 9965 – Goods and Services Tax – 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. – Goods and Services Tax – Schedules

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Heading 9964

Goods and Services Tax – 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 20[three years] from the date of commencement of operations of the regional connectivity scheme airport as notified by

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Heading 9964

Goods and Services Tax – Transport of passengers, with or without accompanied belongings, by – (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; (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

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Heading 9963

Goods and Services Tax – Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having value of supply of a unit of accommodation below one thousand rupees per day or equivalent. ************* Notes: As amended by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tar

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Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9

Goods and Services Tax – 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

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exports under bond/lut

Goods and Services Tax – Started By: – satbir singh wahi – Dated:- 1-7-2017 Last Replied Date:- 16-7-2017 – For export under bond /lut , whether any bond or lut form is prescribed and where to submit it. – Reply By Kishan Barai – The Reply = As an exporter you need to pay IGST first & then later you need to claim refund for it. You will get 90% of refund in 6 days & rest 10% after scrutiny. – Reply By satbir singh wahi – The Reply = my query is export under bond or lut . I dont want to

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