List of Exempted supply of services under the CGST Act
12\/2017 Dated:- 28-6-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
\n Ministry of Finance
\n (Department of Revenue)
\n Notification No. 12\/2017- Central Tax (Rate)
\n New Delhi, the 28th June, 2017
\nG.S.R. 691(E) .- In exercise of the powers conferred by 49[,sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148,] of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 central 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 en<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nction entrusted to a Municipality under article 243W of the Constitution. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he Central Goods and Services Tax Act, 2017 (12 of 2017)]. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stallation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r 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 (23BBA) of section 10 of the said Income-tax Act: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ified by the Ministry of Civil Aviation. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the following goods – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Establishment of the Central Government or State Government or Union territory; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ms). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es of the Central Government. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n urance business provided under following schemes – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n usiness area] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vices provided by- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t large, including fire license, required under any law for the time being in force. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ectly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nisation in respect of a religious pilgrimage facilitated by 20[***] the Government of India, under bilateral arrangement. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n elation to import export cargo on payment of Merchant Overtime charges. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nce fee;] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed by the National Council for Vocational Education and Training; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n culture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n under FIFA U-17 Women's World Cup 2020 107[[whenever rescheduled]]. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n being in force; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing in a rural area; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fa) “Government Entity” means an authority or a board or any other body including a society, trust, corporation, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g event” means any sporting event,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d includes letting, leasing, licensing or other similar arrangements in respect of immovable property; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n zl) “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); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ncluding 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 examination for admission to educational institutions.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n instalment has been credited to the bank account of the registered person on or before the said date; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n units.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x (Rate) dated 26-07-2018 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ICATION NO. 07\/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 13-07-2022 w.e.f. 18-07-2022 before it was read as, “(d) railway equipments or materials;” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he development of, and to regulate, the securities market. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsp;Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion No. 13\/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entral Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, “National Council for Vocational Training” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" List of Exempted supply of services under the CGST Act12\/2017 Dated:- 28-6-2017 Central GST (CGST) RateGSTCGST RateCGST RateGovernment of India Ministry of Finance (Department of Revenue) Notification No. 12\/2017- Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 691(E) .- In exercise of the powers conferred by 49[,sub-section (3) and sub-section (4) of section … Continue reading “List of Exempted supply of services under the CGST Act”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4185","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4185"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4185\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n17[3A
\nChapter 99
\nComposite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority 80[****] 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 entrusted to a Municipality under article 243W of the Constitution.
\nNil
\nNil]
\n\t112[3B
\n\tChapter 99
\nServices provided to a Governmental Authority by way of –
\n (a) water supply;
\n (b) public health;
\n (c) sanitation conservancy;
\n (d) solid waste management; and
\n (e) slum improvement and upgradation.
\n\tNil
\n\tNil]
\n4
\nChapter 99
\nServices by 25[****] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
\n(a) services,-
\n(i) by the Department of Posts 114[and the Ministry of Railways (Indian Railways)] 84[****];
\n(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
\n(iii) of transport of goods or passengers; and
\n(b) services by way of renting of immovable property.
\nNil
\nNil
\n8
\nChapter 99
\n Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:
\n Provided that nothing contained in this entry shall apply to services-
\n (i) by the Department of Posts 115[and the Ministry of Railways (Indian Railways)] 85[****];
\n (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
\n (iii) of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nProvided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017.]
\n55[9AA
\nChapter 99
\nServices provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India 70[whenever rescheduled].
\nNil
\nProvided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.]
\n\t71[9AB
\n\tChapter 99
\n\tServices provided by and to Asian Football Confederation (AFC) and its subsidiaries directl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil]
\n\t117[9E
\n\tChapter 99
\nServices provided by Ministry of Railways (Indian Railways) to individuals by way of –
\n (a) sale of platform tickets;
\n (b) facility of retiring rooms\/waiting rooms;
\n (c) cloak room services;
\n (d) battery operated car services.
\n\tNil
\n\tNil
\n\t9F
\n\tChapter 99
\n\tServices provided by one zone\/division under Ministry of Railways (Indian Railways) to another zone(s)\/division(s) under Ministry of Railways (Indian Railways).
\n\tNil
\n\tNil
\n\t9G
\n\tChapter 99
\n\tServices provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance suppli<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n2[11A
\nHeading 9961 or
\nHeading 9962
\n14[Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.]
\nNil
\nNil]
\n2[11B
\n 15[Omitted]
\n\t
\n\t
\n]
\n12
\n118[****]
\nHeading 9972
\nServices by way of renting of residential dwelling for use as residence 87[except where the residential dwelling is rented to a registered person].
\n108[119[Explanation 1]. – For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –
\n(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence;<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided that nothing contained in entry (b) of this exemption shall apply to,-
\n(i) renting of rooms where charges are one thousand rupees or more per day;
\n(ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;
\n(iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.
\nNil
\nNil
\n\t88[14.
\n\t*
\n\t*
\n\t*
\n\t*]
\n15
\nHeading 9964
\nTransport of passengers, with or without accompanied belongings, by –
\n89[(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at B<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n17
\nHeading 9964
\nService of transportation of passengers, with or without accompanied belongings, by-
\n(a) railways in a class other than-
\n(i) first class; or
\n(ii) an air-conditioned coach;
\n(b) metro, monorail or tramway;
\n(c) inland waterways;
\n(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
\n(e) metered cabs or auto rickshaws (including e-rickshaws).
\n82[Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017).]
\nNil
\nNil
\n18
\nHeading 9965
\nServices by way of transportation of goods-
\n(a) by road except the services of-
\n (i) a goods transportation agency;
\n (ii) a courier agency;
\n(b) by inland waterways.
\n134[Explanation. – Nothing contained in this entry shall apply to:
\n (i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
\n(b) defence or military equipments;
\n(c) newspaper or magazines registered with the Registrar of Newspapers;
\n90[****]
\n(e) agricultural produce;
\n(f) milk, salt and food grain including flours, pulses and rice; and
\n(g) organic manure.
\nNil
\nNil
\n21
\nHeading 9965 or Heading 9967
\nServices provided by a goods transport agency, by way of transport in a goods carriage of –
\n(a) agricultural produce;
\n91[****]
\n(d) milk, salt and food grain including flour, pulses and rice;
\n(e) organic manure;
\n(f) newspaper or magazines registered with the Registrar of Newspapers;
\n(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
\n(h) defence or military equipments.
\nNil
\nNil
\n10[21A
\nHeading 9965 or Heading 9967
\nServices provided by a goods transport agency to an unregistered person, including an unregistered c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (b) local authority; or
\n (c) Governmental agencies,
\nwhich has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.
\nNil
\nNil ]
\n22
\nHeading 9966 or Heading 9973
\nServices by way of giving on hire –
\n(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
\n53[(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or
\nExplanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.]
\n(b) to a goods transport agen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\tNil
\n\tNil]
\n25
\nHeading 9969
\nTransmission or distribution of electricity by an electricity transmission or distribution utility.
\nNil
\nNil
\n\t122[25A
\n\tHeading 9969 or Heading 9986
\n\tSupply of services by way of providing metering equipment on rent, testing for meters\/transformers\/capacitors etc., releasing electricity connection, shifting of meters\/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of 129[transmission or distribution] of electricity provided by electricity 129A[transmission or distribution] utilities to their consumers.
\n\tNil
\n\tNil]
\n\t94[26
\n\t*
\n\t*
\n\t*
\n\t*]
\n27
\nHeading 9971
\nServices by way of-
\n(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);
\n(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dea<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil]
\n60[29B
\nHeading
\n9971 or
\nHeading
\n9991
\nServices of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force.
\nNil
\nNil]
\n30
\nHeading 9971 or Heading 9991
\nServices by the Employees' State Insurance Corporation to persons governed under the Employees' State Insurance Act, 1948 (34 of 1948).
\nNil
\nNil
\n31
\nHeading 9971
\nServices provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).
\nNil
\nNil
\n33[31A
\nHeading 9971 or Heading 9991
\nServices by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).
\nNil
\nNil
\n31B
\nHeading 9971 or Heading 9991
\nServices by National Pensio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) Hut Insurance Scheme;
\n(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
\n(c) Scheme for Insurance of Tribals;
\n(d) Janata Personal Accident Policy and Gramin Accident Policy;
\n(e) Group Personal Accident Policy for Self-Employed Women;
\n(f) Agricultural Pumpset and Failed Well Insurance;
\n(g) premia collected on export credit insurance;
\n(h) 3[Restructured Weather Based Crop Insurance Scheme (RWCIS)], approved by the Government of India and implemented by the Ministry of Agriculture;
\n(i) Jan Arogya Bima Policy;
\n(j) 4[Pradhan Mantri Fasal BimaYojana (PMFBY)];
\n(k) Pilot Scheme on Seed Crop Insurance;
\n(l) Central Sector Scheme on Cattle Insurance;
\n(m) Universal Health Insurance Scheme;
\n(n) Rashtriya Swasthya Bima Yojana;
\n(o) Coconut Palm Insurance Scheme;
\n(p) Pradhan Mantri Suraksha BimaYojna;
\n(q) Niramaya Health Insurance Scheme implemented by the Trust <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\tNil
\n\tNil]
\n\t135[36C
\n\tHeading 9971
\nServices of life insurance business provided by an insurer to the insured, where the insured is not a group.
\n[Please refer to clause (zfb) in para 2]
\nExplanation: For the removal of doubts, it is hereby clarified that:
\n a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual.
\n b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance.
\n\tNil
\n\tNil
\n\t36D
\n\tHeading 9971
\nServices of health insurance business provided by an insurer to the insured, where the insured is not a group.
\n[Please refer to clause (zfb) in para 2]
\nExplanation: For the removal of doubts, it is hereby clarified that:
\n a. This exemption shall apply to a cont<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(c) business facilitator or a business correspondent to an insurance company in a rural area.
\nNil
\nNil
\n17[39A
\nHeading 9971
\nServices by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
\nExplanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
\n (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or
\n (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or
\n (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or
\n (iv) who is permitted as su<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n41[Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 64[20] per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.]
\nNil
\n65[Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area:
\nProvided further that the State Government concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard:
\nProvided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of central tax, as would have been payable on the upfront amount charged for the long te<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:
\n[GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project \/ Total carpet area of the residential and commercial apartments in the project )
\nNil
\nProvided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights, or FSI (including additional FSI), or both, as is attributable to the residential apartments, which remain un-booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner –
\n[GST payable on TDR or FSI (including additional FSI) <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhichever is earlier.
\nThe amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:
\n[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project \/ Total carpet area of the residential and commercial apartments in the project).
\nNil
\nProvided that the promoter shall be <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe liability to pay central tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion certificate or first occupation of the project, as the case may be.]
\n42
\nHeading 9973 or Heading 9991
\nServices provided by the Central 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.
\nNil
\nNil
\n\t74[*
\n\t*
\n\t*
\n\t*
\n\t]
\n44
\nHeading <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (a) an arbitral tribunal to –
\n (i) any person other than a business entity; or
\n (ii) a business entity with an aggregate turnover up to 62[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)];
\n 17[(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;]
\n (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
\n (i) an advocate or partnership firm of advocates providing legal services;
\n (ii) any person other than a business entity; or
\n (iii) a business entity with an aggregate turnover up to 62[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)];
\n 17[(iv) the Central Government, State Government, Union te<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n\t97[47A
\n\t*
\n\t*
\n\t*
\n\t*]
\n48
\nHeading 9983 or any other Heading of Chapter 99
\nTaxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.
\nNil
\nNil
\n49
\nHeading 9984
\nServices by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.
\nNil
\nNil
\n50
\nHeading 9984
\nServices of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.
\nNil
\nNil
\n\t98[51
\n\t*
\n\t*
\n\t*
\n\t*]
\n52
\nHeading 9985
\nServices by an organiser<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIllustrations:
\nA tour operator provides a tour operator service to a foreign tourist as follows: –
\n(a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000\/-
\nExemption: Rs.40, 000\/- (=Rs.1, 00, 000\/- x 2\/5) or, Rs.50, 000\/- (= 50% of Rs.1, 00, 000\/-) whichever is less, i.e., Rs.40, 000\/-(i.e., Taxable value: Rs.60, 000\/-);
\n(b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000\/-
\nExemption: Rs.60, 000(=Rs.1, 00, 000\/- x 3\/5) or, Rs.50, 000\/- (= 50% of Rs.1, 00, 000\/-) whichever is less, i.e., Rs.50, 000\/-(i.e., Taxable value: Rs.50, 000\/-);
\n(c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000\/-
\nExemption: Rs.54,545 (=Rs.1, 00, 000\/- x 3\/5.5) or, Rs.50, 000\/- (= 50% of Rs.1, 00, 000\/-) whichever is less, i.e., Rs.50<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) supply of farm labour;
\n(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;
\n(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
\n(e) loading, unloading, packing, storage or warehousing of agricultural produce;
\n(f) agricultural extension services;
\n(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
\n101[****]
\nNil
\nNil
\n55
\nHeading 9986
\nCarrying out an intermediate production process as job work<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n61
\nHeading 9991
\nServices provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.
\nNil
\nNil
\n\t75[61A
\n\tHeading 9991
\n\tServices by way of granting National Permit to a goods carriage to operate through-out India \/ contiguous States
\n\tNil
\n\tNil]
\n62
\nHeading 9991 or Heading 9997
\nServices provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.
\nNil
\nNil
\n63
\nHeading 9991
\nServices provided by the Central Government, State Government, Union territory or local authority by <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n17[65A
\nHeading 9991
\nServices by way of providing information under the Right to Information Act, 2005 (22 of 2005).
\nNil
\nNil]
\n38[65B
\nHeading 9991 or any other Heading
\nServices supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders.
\nExplanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.
\nNil
\nProvided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (b) to an educational institution, by way of,-
\n (i) transportation of students, faculty and staff;
\n (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
\n (iii) security or cleaning or house-keeping services performed in such educational institution;
\n (iv) services relating to admission to, or conduct of examination by, such institution; 21[***]:
\n Provided that nothing contained in 22[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 education up to higher secondary school or equivalent.
\n 17[Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-
\n (i) pre-school education and education up to higher secondary school or equivalent; or
\n (ii) education as a part of an approved vocational education course.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(d) an Assessment Agency recognized by the National Council for Vocational Education and Training;
\n(e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training,
\n131[(f) a training partner approved by the National Skill Development Corporation,]
\nin relation to-
\n(i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or
\n(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
\n(iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package.
\n\tNil
\n\tNil]
\n70
\nHeading 9983 or Heading 9985 or Heading 9992
\nServices of assessing bodies empanelled centrally by the Directorate General of Training, Mi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
\nNil
\nNil
\n47[74A
\nHeading 9993
\nServices provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA 77[or 12AB] of the Income-tax Act, 1961 (43 of 1961).
\nNil
\nNil]
\n\t105[75
\n\t*
\n\t*
\n\t*
\n\t*]
\n76
\nHeading 9994
\nServices by way <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs. 1000\/-) per member per year.
\nNil
\nNil]
\n78
\nHeading 9996
\nServices by an artist by way of a performance in folk or classical art forms of-
\n(a) music, or
\n(b) dance, or
\n(c) theatre,
\nif the consideration charged for such performance is not more than one lakh and fifty thousand rupees:
\nProvided that the exemption shall not apply to service provided by such artist as a brand ambassador.
\nNil
\nNil
\n79
\nHeading 9996
\nServices by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.
\nNil
\nNil
\n16[79A
\nHeading 9996
\nServices by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the tim<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n\t78[82B
\nHeading 9996
\n\tServices by way of right to admission to the events organised under AFC Women's Asia Cup 2022
\n\tNil
\n\tNil]
\n
\n51[1A. Value of supply of service by way of transfer of development rights or FSI by a person to the promoter against consideration in the form of residential or commercial apartments shall be deemed to be equal to the value of similar apartments charged by the promoter from the independent buyers nearest to the date on which such development rights or FSI is transferred to the promoter.
\n1B. Value of portion of residential or commercial apartments remaining un-booked on the date of issuance of completion certificate or first occupation, as the case may be, shall be deemed to be equal to the value of similar apartments charged by the promoter nearest to the date of issuance of completion certificate or first occupation, as the case may be.]
\n2. Definitions<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (e) “Agricultural 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;
\n (f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
\n (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.);
\n (h) “approved vocational education course” means, –
\n (i) a course run by an industrial training institute or an industrial training centre affiliated to the 127[National Council for Vocational Education and Training] or State Council for Vocational Training offering courses in designated trades notified <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (l) “banking company” has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934);
\n (m) “brand ambassador” means a person engaged for promotion or marketing of 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 (n) “business entity” means any person carrying out business;
\n (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;
\n (p) “Central Electricity Authority” means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948);
\n (q) “Central Transmission Utility” shall have the same meaning as assigned<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (iv) preservation of environment including watershed, forests and wildlife;
\n (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 establishment to carry out diagnostic or investigative services of diseases;
\n (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);
\n (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;
\n (v) &n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (za) “e-rickshaw” 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;
\n 48[(zaa) “financial institution” has the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934).]
\n (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);
\n (zc) “general public” means the body of people at large sufficiently defi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (i) set up by an Act of Parliament or State Legislature; or
\n (ii) established by any Government,
\n with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.]
\n 137[(zfb) For the purposes of entries at serial numbers 36C and 36D in the table above, 'group' means group of persons who join together with a commonality of purpose or for engaging in a common economic activity, other than availing insurance, and includes:
\n a. Employer- employee groups, where an employer-employee relationship exists between the master\/group policyholder and the members of the group in accordance with the applicable laws;
\n b. Non employer- employee groups, where a clearly evident relationship exists between the master\/group policyholder and the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (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);
\n (zj) “insurance company” means a company carrying on life insurance business or general insurance business;
\n 133[(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).]
\n (zk) “interest” means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a de<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (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);
\n (zr) “online information and database access or retrieval services” shall have the same meaning as assigned to it in clause (17) of the section 2 of the Integrated goods and Services Tax Act,2017(13 of 2017);
\n (zs) “original works” means- all new constructions;
\n (i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
\n (ii) erection, commissioning or installation of plant, m<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
\n (ii) organised –
\n (A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;
\n (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;
\n (C) by Central Civil Services Cultural and Sports Board;
\n (D) as part of national games, by Indian Olympic Association; or
\n (E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
\n (zx) “recognised sports body” means –
\n (i) the Indian Olympic Association;
\n (ii) Sports Authority of India;
\n (iii) a n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (zza) “Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);
\n (zzb) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
\n (zzc) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
\n 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;
\n (zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);
\n (zze) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;
\n (z<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (zzm) “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours;
\n (zzn) “trade union” has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926);
\n (zzo) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
\n (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);
\n (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 o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 52[(v) The term “apartment” shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017).
\n (vi) The term “affordable residential apartment” shall have the same meaning as assigned to it in the notification No. 11\/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 690(E) dated 28th June, 2017, as amended.
\n (vii) The term “promoter” shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017).
\n (viii) The term “project” shall mean a Re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the said date.
\n (xiii) “floor space index (FSI)” shall mean the ratio of a building's total floor area (gross floor area) to the size of the piece of land upon which it is built.]
\n4. This notification shall come into force on the 1st day of July, 2017.
\n[F. No.334\/1\/2017 -TRU]
\n(Ruchi Bisht)
\nUnder Secretary to the Government of India
\n
\n
\n
\n****************
\nNotes:
\n1.
\nInserted vide notification no. 21\/2017 dated 22-7-2017
\n2.
\nInserted vide notification no. 21\/2017 dated 22-7-2017
\n3.
\nSubstituted vide notification no. 21\/2017 dated 22-7-2017, before it was read as “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme”
\n4.
\nSubstituted vide notification no. 21\/2017 dated <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n13.
\nSubstituted vide notification no. 32\/2017 dated 13-10-2017, before it was read as, “(zf) “governmental authority” has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017);”
\n14.
\nSubstituted vide notification no. 47\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.”
\n15.
\nOmitted vide notification no. 47\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
\n2[11B
\nHeading 9961 or
\nHeading 9962
\nService provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.
\nNil
\nNil]
\n16.
\nInse<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“Services by way of right to admission to-
\n(a) circus, dance, or theatrical performance including drama or ballet;
\n(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
\n(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.”
\n25. Omitted vide Notification No. 14\/2018- Central Tax (Rate) dated 26-07-2018 before it was read as “Central Government, State Government, Union territory, local authority or”
\n26. Omitted vide Notification No. 14\/2018- Central Tax (Rate) dated 26-07-2018 before it was read as “8[Central Government, State Government, Union territory, local authority or”
\n27. Inserted vide Notification No. 14\/2018- Central Tax (Rate) dated 26-07-2018
\n28. Inserted vide Notification No. 14\/2018- Central Tax (Rate) dated 26-07-2018
\n29. Substituted vide Notification No. 14\/2018- Centr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n41. Inserted vide Notification No. 23\/2018- Central Tax (Rate) dated 20-09-2018
\n42. Inserted vide Notification No. 28\/2018-Central Tax (Rate) dated 31-12-2018
\n43. Inserted vide Notification No. 28\/2018-Central Tax (Rate) dated 31-12-2018
\n44. Inserted vide Notification No. 28\/2018-Central Tax (Rate) dated 31-12-2018
\n45. Substituted vide Notification No. 28\/2018-Central Tax (Rate) dated 31-12-2018 before it was read as “Heading 9992”
\n46. Omitted vide Notification No. 28\/2018-Central Tax (Rate) dated 31-12-2018 before it was read as
\n“67
\nHeading 9992
\nServices 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: –
\n(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) <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n55. Inserted vide Notification No. 21 \/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n56. Inserted vide Notification No. 21 \/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n57. Substituted vide Notification No. 21 \/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as 30[2019″].
\n58. Substituted vide Notification No. 21 \/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as 31[2019″]
\n59. Inserted vide Notification No. 21 \/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n60. Inserted vide Notification No. 21 \/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n61. Inserted vide Notification No. 21 \/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n62. Substituted vide Notification No. 21 \/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as <\/p>\n
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\n71. Inserted vide NOTIFICATION NO. 07\/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n72. Inserted vide NOTIFICATION NO. 07\/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n73. Substituted vide NOTIFICATION NO. 07\/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as “66[2021]”
\n74. Omitted vide NOTIFICATION NO. 07\/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
\n“43
\nHeading 9973
\nServices of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.
\nNil
\nNil”
\n75. Inserted vide NOTIFICATION NO. 07\/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n76. Inserted vide NOTIFICATION NO. 07\/2021-Central Tax (Rate) dated 30-09-2021 w.e<\/p>\n
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\n84. Omitted vide Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“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”
\n85. Omitted vide Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“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”
\n86. Omitted vide Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“by way of speed post, express parcel post, life insurance, and agency services provided to a person other tha<\/p>\n
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\n91. Omitted vide Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“(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;
\n(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;”
\n92. Substituted vide Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea.”
\n93. Inserted vide Notification No. 04\/20<\/p>\n
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\nNil
\nNil”
\n97. Omitted vide Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“36[47A
\nHeading 9983 or Heading 9991
\nServices by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
\nNil
\nNil]”
\n98. Omitted vide Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“51
\nHeading 9984
\nServices 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.
\nNil
\nNil”
\n99. Inserted vide Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
\n100. Omitted vide Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 befor<\/p>\n
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\n“75
\nHeading 9994
\nServices 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.
\nNil
\nNil”
\n106. Substituted vide Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“Services by way of training or coaching in recreational activities relating to-
\n(a) arts or culture, or
\n(b) sports by charitable entities registered under section 12AA 77[or 12AB] of the Income-tax Act.”
\n107. Inserted vide Notification No. 04\/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
\n108. Inserted vide NOTIFICATION NO. 15\/2022 -Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023
\n109. Omitted vide NOTIFICATION NO. 15\/2022 -Central Tax (Rate) dated 30-12-<\/p>\n
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\n117. Inserted vide Notification No. 04\/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
\n118. Omitted vide Notification No. 04\/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, “Heading 9963 or”
\n119. Re-numbered vide Notification No. 04\/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, “Explanation”
\n120. Inserted vide Notification No. 04\/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
\n121. Inserted vide Notification No. 04\/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024
\n122. Inserted vide Notification No. 08\/2024- Central Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
\n123. Inserted vide Notification No. 08\/2024- Central Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
\n124. Inserted vide Notification No. 08\/2024- Central Tax (Rate) dated 08-10-2024 w.e.f. 10-1<\/p>\n
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\n127. Substituted vide Notification No. 08\/2024- Central Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, “National Council for Vocational Training”
\n128. Substituted vide Notification No. 08\/2024- Central Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, “National Council of Vocational Training”
\n129. Substituted vide Notification No. 06\/2025- Central Tax (Rate) dated 16-01-2025 before it was read as, “transmission and distribution”
\n129A. Substituted vide Notification No. 06\/2025- Central Tax (Rate) dated 16-01-2025 before it was read as, “transmission and distribution”
\n130. Inserted vide Notification No. 06\/2025- Central Tax (Rate) dated 16-01-2025
\n131. Inserted vide Notification No. 06\/2025- Central Tax (Rate) dated 16-01-2025
\n132. omitted vide Notification No. 06\/2025- Cent<\/p>\n
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