Heading 9971 or Heading 9991 – Goods and Services Tax – Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and De
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Heading 9971 – Goods and Services Tax – Services by the Reserve Bank of India. – Goods and Services Tax – Schedules
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Heading 9969 – Goods and Services Tax – Transmission or distribution of electricity by an electricity transmission or distribution utility. – Goods and Services Tax – Schedules
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Heading 9967 or Heading 9985 – Goods and Services Tax – Services by way of loading, unloading, packing, storage or warehousing of rice. – Goods and Services Tax – Schedules
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Heading 9967 – Goods and Services Tax – Service by way of access to a road or a bridge on payment of toll charges. – Goods and Services Tax – Schedules
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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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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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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 – Goods and Services Tax – Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. – Goods and Services Tax – Schedules
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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 – 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-conditi
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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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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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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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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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Heading 9963 or Heading 9972 – Goods and Services Tax – Services by way of renting of residential dwelling for use as residence. – Goods and Services Tax – Schedules
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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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Heading 9954 – Goods and Services Tax – Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit oth
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Heading 9954 – Goods and Services Tax – Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovati
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Goods and Services Tax – 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, State Government, Union territory; (ii) services in relation
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Goods and Services Tax – 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
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Goods and Services Tax – 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
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Goods and Services Tax – 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 passe
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Goods and Services Tax – 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. ************* 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 8[Central Government, State Government, Union territory, local authority or Governmental Authority] by way of any activity in relation to any function entrusted to a Panchayat under article
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Goods and Services Tax – Services by Central governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. ************* 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 Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under
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