3104

3104
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
 
Clarification
*

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3103

3103
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
 
Clarification

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3102

3102
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
 
Clarification

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Heading 9996

Heading 9996
Services – Exemption from GST
GST
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;
(c) recognised sporting event;
(d) planetarium,
where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs. 500 per person.
Definition
(zu) “recognised sporting event” means any sporting event,-
 (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
(ii) organised –
(A) by a

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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;
(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.
Definition
(zu) “recognised sporting event” means any sporting event,-
 (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
(ii) organised –
(A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;
(B) by Associatio

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Heading 9996

Heading 9996
Services – Exemption from GST
GST
Services by way of training or coaching in-
a. recreational activities relating to arts or culture, by an individual, or
b. sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act
 
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Notes:
As amended vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Services by way of training or coaching in recreational activit

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Heading 9996

Heading 9996
Services – Exemption from GST
GST
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.
Definition
(zp)”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);
(zzj) “tiger reserve” has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972);
(zzn) “wildlife sanctuary” means a sanctu

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Heading 9996

Heading 9996
Services – Exemption from GST
GST
Services by an artist by way of a performance in folk or classical art forms of-
(a) music, or
(b) dance, or
(c) theatre,
if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:
Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.
 
Definition:
(m) “brand ambassador” means a person engaged for promotion or marketing of a brand of

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Heading 9995

Heading 9995
Services – Exemption from GST
GST
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 25[seven thousand five hundred] 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.
Definition
(zz) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
(

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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.
Definition
(zz) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
(zzc) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one

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Heading 9994

Heading 9994
Services – Exemption from GST
GST
Omitted
 
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Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
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.
Definition 
(s) “clinical establishment” means a hospital, nursing

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Heading 9993

Heading 9993
Services – Exemption from GST
GST
Services by way of-
(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;
109[Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.]
(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
 
Definition:
(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 of medicines in Ind

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lities, injury or trauma.
 
Clarification 
* Clarification regarding GST applicability on services by way of Assisted Reproductive Technology (ART) procedures such as In vitro fertilization (IVF). [ See para 13 of Circular No. 177/09/2022-TRU dated 03.08.2022 ]
* Clarification on applicabililtiy of GST leviable in following cases:
* (1) Hospitals hire senior doctors/ consultants/ technicians independently, without any contract of such persons with the patient; and pay them consultancy charges, without there being any employeremployee relationship. Will such consultancy charges be exempt from GST? Will revenue take a stand that they are providing services to hospitals and not to patients and hence must pay GST?
* (2) Retention money: Hospitals charge the patients, say, Rs. 10000/- and pay to the consultants/ technicians only Rs. 7500/- and keep the balance for providing ancillary services which include nursing care, infrastructure facilities, paramedic care

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Services by way of-
(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.
Definition:
(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 of medicines in India as per any law for the time being in force;
(s) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an esta

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are providing services to hospitals and not to patients and hence must pay GST?
* (2) Retention money: Hospitals charge the patients, say, Rs. 10000/- and pay to the consultants/ technicians only Rs. 7500/- and keep the balance for providing ancillary services which include nursing care, infrastructure facilities, paramedic care, emergency services, checking of temperature, weight, blood pressure etc. Will GST be applicable on such money retained by the hospitals?
* (3) Food supplied to the patients: Health care services provided by the clinical establishments will include food supplied to the patients; but such food may be prepared by the canteens run by the hospitals or may be outsourced by the Hospitals from outdoor caterers. When outsourced, there should be no ambiguity that the suppliers shall charge tax as applicable and hospital will get no ITC. If hospitals have their own canteens and prepare their own food; then no ITC will be available on inputs including capital goods an

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Turnover and Value of Supply

Turnover and Value of Supply
Query (Issue) Started By: – Uday P Dated:- 1-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 9 Replies
GST
Sir, I understand that the threshold limit for compulsorily registering under GST is aggregate turnover of 20 lakhs. How is this turnover determined in case of a secondhand goods dealer,? Just to give an example Assuming I have purchased all secondhand goods from gst registered dealers during the year for a total of 18 lakhs and have sold the same for 21 lakhs. What will be my aggregate turnover?… Is it 21 lakhs or is it 3 lakhs? In this case will I have to register compulsarily for GST? Warm regards.
Reply By KASTURI SETHI:
The Reply:
Your turnover is 21 lakhs.
Reply B

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termination of Value of Supply" rules state as below: "Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e. used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on purchase of such goods the value of supply shall be the difference between the selling price and purchase price and where the value of such supply is negative it shall be ignored."
Reply By KASTURI SETHI:
The Reply:
You are to compute aggregate value for the purpose of threshold exemption as per Section 2(6) of CGST.
You are referring to "determination of value of supply"as per Model GST Act. It is for different pu

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erist, value addition is ₹ 3 lakhs and after availing threshold exemption, GST has to be paid on Rs. one lakh (Rs.21-20).
Model GST Act is not to be referred only various GST Acts are to referred.
Reply By Uday P:
The Reply:
Sir, just to make things more clear for me , in the above example of 18 lakhs purchase and 21 lakhs sale, if the dealer opts for registering under composite scheme will he be paying tax on 21 lakhs being the sale value as done generally in a composition scheme or he will have to pay tax on 3 lakhs that being the difference of purchase and sale prices as per rules for valuation of supply for secondhand goods traders. I am asking this because I want to know if the valuation rule for seconhand goods applies for bo

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Heading 9992

Heading 9992
Services – Exemption from GST
GST
Services provided to the Central Government, State Government, Union territory administration under any training programme for which 80[75% or more of the] total expenditure is borne by the Central Government, State Government, Union territory administration.
 
Clarification
* Clarification regarding applicability of GST on free coaching services provided by coaching institutions and NGOs under the central scheme of “Scho

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Heading 9992

Heading 9992
Services – Exemption from GST
GST
Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the 133[National Council for Vocational Education and Training].
 
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Notes:
As amended  vide Notification No. 08/2024- Integrated Tax (Ra

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Heading 9992 or Heading 9983 or Heading 9991

Heading 9992 or Heading 9983 or Heading 9991
Services – Exemption from GST
GST
Any services provided by –
(a) the National Skill Development Corporation set up by the Government of India;
(b) the National Council for Vocational Education and Training;
(c) an Awarding Body recognized by the National Council for Vocational Education and Training;
(d) an Assessment Agency recognized by the National Council for Vocational Education and Training;
(e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, 
138[(f) a training partner approved by the National Skill Development Co

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ara 5 of Circular No. 245/02/2025-GST dated 28.01.2025 ]
 
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Notes: 
As amended vide Notification No. 06/2025-Integrated Tax (Rate) dated 16-01-2025, before it was read as,
Any services provided by –
(a) the National Skill Development Corporation set up by the Government of India;
(b) the National Council for Vocational Education and Training;
(c) an Awarding Body recognized by the National Council for Vocational Education and Training;
(d) an Assessment Agency recognized by the National Council for Vocational Education and Training;
(e) a Training Body accredited with an Awarding Body that is recognized by the National Coun

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ore it was read as
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 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 Corpo

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Heading 9992 or Heading 9996

Heading 9992 or Heading 9996
Services – Exemption from GST
GST
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.
Definition
(zv) “recognised sports body” means –
(i) the Indian Olympic Association;
(ii) Sports Authority of India;
(iii) a national sports federation recognised by the Ministry of S

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Heading 9992

Heading 9992
Services – Exemption from GST
GST
Omitted
 
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Notes:
Omitted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: –
(a) two year full time Post Graduate Programmes in Management for t

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Heading 9992 or Heading 9963

Heading 9992 or Heading 9963
Services – Exemption from GST
GST
Services provided –
(a) by an educational institution to its students, faculty and staff;
19[(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;]
(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; 23[***]:
19[(v) supply of online educational journals or periodicals;]
Provided that nothing contained in 24[sub-items (i), (ii) and (iii) of item (b)] shall apply to an educational institution other than an institution providing services by way of pre-school education and e

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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;
Explanation (Para 4 below the table)
42[(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.]
115[(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examinatio

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2021 ]
* Clarification regarding applicability of GST exemption to the Directorate General of Shipping approved maritime courses conducted by the Maritime Training Institutes of India. [ See Circular No. 117/36/2019-GST dated 11.10.2019 ]
* Clarification regarding applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). [ See Circular No. 82/01/2019- GST dated 01.01.2019 ]
* Clarification on GST rate applicable on supply of food and beverage services by educational institution. [ See Circular No. 85/04/2019- GST dated 0101.2019 ]
* Clarification on taxability of services provided by Industrial Training Institutes (ITI). [ See Circular 55/29/2018-GST dated 10.08.2018 ]
* Clarification regarding supply of services is one of the services provided by an educational institution to its student, faculty and staff. [ Circular No. 28/02/2018-GST dated 18.01.2018 ]
 
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Notes:
As amended vide&

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by way of pre-school education and education up to higher secondary school or equivalent.
19[Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent; or
(ii) education as a part of an approved vocational education course.]
Definitions
(h) “approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the 134[National Council for Vocational Education and 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 135[National Council for Vocational Education and Training], run by a person registered with the Directorate General of Training, Ministry of Skill Development

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regarding GST on supply of various services by Central and State Board (such as National Board of Examination). [ See Circular No. 151/07/2021-GST dated 17.06.2021 ]
* Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. [ See Circular No. 149/05/2021-GST dated 17.06.2021 ]
* Clarification regarding applicability of GST exemption to the Directorate General of Shipping approved maritime courses conducted by the Maritime Training Institutes of India. [ Circular No. 117/36/2019-GST dated 11.10.2019 ]
* Clarification regarding applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). [ See Circular No. 82/01/2019- GST dated 01.01.2019 ]
* Clarification on GST rate applicable on supply of food and beverage services by educational institution. [  Circular No. 85/04/2019- GST dated 0101.2019 ]
* Clarification on taxability of services provided by Industrial Training Institutes (

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ponsored 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.
Definitions
(h) “approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the 134[National Council for Vocational Education and 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 135[National Council for Vocational Ed

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Heading 9991 or Heading 9973

Heading 9991 or Heading 9973
Services – Exemption from GST
GST
Services provided by the Central 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, 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, fo

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List 2 [See S.No.181 of the Schedule I]

Goods and Services Tax – List 2 [See S.No.181 of the Schedule I] (1). Streptomycin (2). Isoniazid (3). Thiacetazone (4). Ethambutol (5). Sodium PAS (6). Pyrazinamide (7). Dapsone (8). Clo- fazamine (9). Tetracycline Hydrochloride (10). Pilocarpine (11). Hydrocortisone (12). Idoxuridine (13). Acetazolamide (14). Atro- pine (15). Homatroprn (16). Chloroquine (17). Amodiaquine (18). Quinine (19). Pyrimethamine (20). Sulfametho pyrezine (21). Diethyl Carbamazine (22). Arteether or formulation of ar

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