Exemptions on supply of services under IGST Act
09\/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
\n Ministry of Finance
\n (Department of Revenue)
\n Notification No. 9\/2017-Integrated Tax (Rate)
\n New Delhi, the 28th June, 2017
\nG.S.R. 684(E). – In exercise of the powers conferred by 52[, sub-section (3) and sub-section (4) of section 5, sub-section (1) of section 6 and clause (xxv) section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017)] of the Integrated Goods and Services Tax Act, 2017 (13 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 inter-State supply of services of description as specified in column (3) of the Table below from so much of the Integrated <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment or Union territory or local authority 83[****] 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erritory or local authority to a business entity with an aggregate turnover of up to 57[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)]. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rity, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e of the United Nations or the specified international organisation. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hapter 99 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r name called for the same services appearing under the entry, by the Government of the country designating the foreign airline company.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent located in nontaxable territory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n elongings, by- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or military equipments; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ies, which 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ribution utility. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ded 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s collected for third party insurance of motor vehicles. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ces 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). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t or Union territory shall have 68[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.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r its first occupation, whichever is earlier. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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, whichever is earlier. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ial apartments and 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 ding 9991 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r public at large, including fire license, required under any law for the time being in force. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n person not 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 fuel, raw material or other similar products or agricultural produce by way of- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g 9999 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nNil = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g 9963] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n services provided by – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rom a third person for the common use of its members in a housing society or a residential complex. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n arium, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n knowledge to agricultural practices through farmer education or training; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oner 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he age of 65 years residing in a rural area; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mission 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 g a society, trust, corporation, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 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 hicles 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 l Civil Services Cultural and Sports Board; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l 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). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 17 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on for admission is not more than Rs. 250 per person as referred to in (a), (b) and (c) above.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted 26-07-2018 w.e.f. 27-07-2018 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o. 04\/2019- Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 020 w.e.f. 01-10-2020 before it was read as “61[2020]” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n “or a Governmental authority or a Government Entity” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e thousand rupees per day or equivalent. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of India to insurers under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 22 -Integrated 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 \nNil]” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sp;Notification No. 08\/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ide Notification No. 06\/2025-Integrated Tax (Rate) dated 16-01-2025 before it was read as, “transmission and distribution” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Exemptions on supply of services under IGST Act09\/2017 Dated:- 28-6-2017 Integrated GST (IGST) RateGSTIGST RateIGST RateGovernment of India Ministry of Finance (Department of Revenue) Notification No. 9\/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 684(E). – In exercise of the powers conferred by 52[, sub-section (3) and sub-section (4) of section 5, sub-section … Continue reading “Exemptions on supply of services under IGST 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-4193","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4193","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=4193"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4193\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n19[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 84[****] 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]
\n118[3B.
\nChapter 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 upgradati<\/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 120[and the Ministry of Railways (Indian Railways)] 88[****];
\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
\nServices provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:
\nProvided that nothing contained in this entry shall apply to services-
\n (i) by the Depa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n10
\nChapter 99
\nServices received from a provider of service located in a non- taxable territory by –
\n(a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;
\n(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
\n19[(ba) way of supply of online educational journals or periodicals to an educational institution other than 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;]
\n(c) a person located in a non-taxable territory:
\n117[Provided tha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n75[10AB
\nChapter 99
\nServices provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India.
\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 AFC Women's Asia Cup 2022.]
\n7[10B
\nChapter 99
\nSupply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).
\nNil
\nNil]
\n9[10C
\nChapter 99
\nSupply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of gran<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation. – For the purposes of this entry, unless the context otherwise requires, “specified international organisation” means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.
\nNil
\nNil
\n10H
\nChapter 99
\nImport of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein.
\nNil
\nForeign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to exemption from integrated tax leviable on the import of services subject to the conditions, –
\n (i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to exemption from<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\nNil
\nNil
\n10J
\nChapter 99
\nServices provided by one zone\/division under Ministry of Railways (Indian Railways) to another zone(s)\/division(s) under Ministry of Railways (Indian Railways).
\nNil
\nNil
\n10K
\nChapter 99
\nServices 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 supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration.
\nNil
\nNil]
\n128[10L
\nChapter 99
\nImport of services by an establishment of a fore<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n11
\nHeading 9954
\nServices provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.
\nNil
\nNil
\n30[11A
\nHeading 9954
\nServices supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
\nNil
\nNil]
\n12
\nHeading 9954
\nServices by way of pure labour contracts of construction, erection, commissioning, or installation of original<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5) Declaration letter from an intermediary service provider in taxable territory on company letter head confirming that commission debit note raised relates to contract when both supplier and receiver of goods are outside the taxable territory]
\n2[12B
\n17[****]
\n
\n
\n]
\n13
\n124[****]
\nHeading 9972
\nServices by way of renting of residential dwelling for use as residence 91[except where the residential dwelling is rented to a registered person].
\n113[125[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; and
\n (ii) such renting is on his own account and not that of the proprietorship concern.]
\n126[Explanation 2.- Nothing contained in this entry shall apply to-
\n (a<\/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
\n92[15
\n*
\n*
\n*
\n*]
\n16
\nHeading 9964
\nTransport of passengers, with or without accompanied belongings, by –
\n 93[(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 Bagdogra located in West Bengal;]
\n (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, exclud<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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).
\n86[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 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017).]
\nNil
\nNil
\n19
\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.
\n141[Explanation. – Nothing contained in this entry shall apply to:
\n (i) local delivery services provided by an Electronic Commerce Operator; or
\n (ii) local delivery services provided through an Elect<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (c) newspaper or magazines registered with the Registrar of Newspapers;
\n 94[****]
\n (e) agricultural produce;
\n (f) milk, salt and food grain including flours, pulses and rice; and
\n (g) organic manure.
\nNil
\nNil
\n22
\nHeading 9965 or
\nHeading 9967
\nServices provided by a goods transport agency, by way of transport in a goods carriage of –
\n (a) agricultural produce;
\n 95[****]
\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[22A
\nHeading 9965 or Heading 9967
\nServices provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: –
\n (a) any factory registered under or governed by the Factories<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil]
\n23
\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
\n 56[(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or
\n Explanation.- 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 agency, a means of transportation of goods.
\n 19[(c) motor vehicle for transport of students, faculty and staff, to a person prov<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n129[26A
\nHeading 9969 or
\nHeading 9986
\nSupply 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 136[transmission or distribution] of electricity provided by electricity 136A[transmission or distribution] utilities to their consumers.
\nNil
\nNil]
\n98[27
\n*
\n*
\n*
\n*]
\n28
\nHeading 9971
\nServices by way of-
\n\t(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\t(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.
\nNil
\nNil
\n45[28A
\nHeading 9971
\nServices provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders u<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil]
\n31
\nHeading 9971 or
\nHeading 9991
\nServices by the Employees' State Insurance Corporation to persons governed under the Employees' State Insurance Act, 1948 (34 of 1948).
\nNil
\nNil
\n32
\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
\n35[32A
\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
\n32B
\nHeading 9971 or Heading 9991
\nServices by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.
\nNil
\nNil]
\n99<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 Bima Yojana (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 constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral P<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil]
\n\t142[37C
\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\t37D
\nHeading 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 contract of insurance where the insured is an individual, or an individual and family of the said individual.
\n b. For t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 regulation 3 of 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 such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n69[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 also 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 further 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 integrated tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and p<\/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) or both for construction of the residential apartments in the project but for the exemption co<\/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 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 liable to pay tax at the applicable rate, on reverse charge b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe liability to pay integrated 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.]
\n44
\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
\n78[*
\n*
\n*
\n*
\n]
\n46
\nHeading 9981
\nServices provided by an incubat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nServices provided by-
\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 66[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 19[(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 66[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 19[(iv) the Central Government, State Governme<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n102[49A
\n*
\n*
\n*
\n*]
\n50
\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
\n51
\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
\n52
\nHeading 9984
\nServices of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.
\nNil
\nNil
\n103[53
\n*
\n*
\n*
\n*]
\n54
\nHeading 9985
\nServices provided by a tour <\/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, 000\/-(i.e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
\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 ag<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nServices by a foreign diplomatic mission located in India.
\nNil
\nNil
\n63
\nHeading 9991
\nServices by a specified organisation in respect of a religious pilgrimage facilitated by 22[***] the Government of India, under bilateral arrangement.
\nNil
\nNil
\n64
\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
\n79[64A
\nHeading 9991
\nServices by way of granting National Permit to a goods carriage to operate throughout India \/ contiguous States.
\nNil
\nNil]
\n65
\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\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n68
\nHeading 9991
\nServices provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.
\nNil
\nNil
\n19[68A
\nHeading 9991
\nServices by way of providing information under the Right to Information Act, 2005 (22 of 2005).
\nNil
\nNil
\n40[68B
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nServices provided –
\n(a) by an educational institution to its students, faculty and staff;
\n19[(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;]
\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; 23[***]:
\n 19[(v) supply of online educational journals or periodicals;]
\n 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 education up to higher secondary school or equivalent.
\n 19[Provided furth<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (a) the National Skill Development Corporation set up by the Government of India;
\n (b) the National Council for Vocational Education and Training;
\n (c) an Awarding Body recognized by the National Council for Vocational Education and Training;
\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,
\n 138[(f) a training partner approved by the National Skill Development Corporation,]
\n in 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 Natio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n108[76
\n*
\n*
\n*
\n*]
\n77
\nHeading 9993
\nServices by way of-
\n (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;
\n 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.]
\n (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
\nNil
\nNil
\n49[77A
\nHeading 9993
\nServices provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n41[80A
\nHeading 9995
\nServices provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
\n (i) activities relating to the welfare of industrial or agricultural labour or farmer; or
\n (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,
\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]
\n81
\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:
\n\tProvided that the exemption shall not apply <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhere 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.]
\nNil
\nNil
\n6[85
\nChapter 9996
\nServices by way of right to admission to the events organised under FIFA U-17 World Cup 2017.
\nNil
\nNil]
\n67[85A
\nHeading 9996
\nServices by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 112[[whenever rescheduled]].
\nNil
\nNil]
\n82[85B
\nHeading 9996
\nServices by way of right to admission to the events organised under AFC Women's Asia Cup 2022
\nNil
\nNil]
\n
\n54[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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (d) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;
\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 vocat<\/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) “Centra<\/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) “Customs station” shall h<\/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 50[(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 defined by some common quality of public or impersonal nature;
\n (zd) “goods carriage” has the <\/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, with 90 per 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 144[(zfb) For the purposes of entries at serial numbers 37C and 37D 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 members of the group, for services\/ activities other than insurance.]
\n (zg) “health care services” means a<\/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 140[(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 deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (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);
\n (zq) “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, machinery or equipment or structures, whether pre-fabricated or otherwise;
\n (zr) “print media” means,-
\n (i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;
\n (ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);
\n (zs) “port” has the same meaning as assi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (D) as part of national games, by Indian Olympic Association; or
\n (E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
\n (zv) “recognised sports body” means –
\n (i) the Indian Olympic Association;
\n (ii) Sports Authority of India;
\n (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;
\n (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government;
\n (v) the International Olympic Association or a federation recognised by the International Olympic Association; or
\n (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;
\n (zw) “religious place” means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality;
\n (zx) “rentin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (zzc) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;
\n (zzd) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution,
\n (zze) “specified organisation” shall mean,-
\n (i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
\n (ii) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002);
\n (zzf) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
\n (zzg) “State Electricity Board” means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948);
\n (zzh) “State Transmission Utility” shall have the same meaning as assigned to it in clause (67) o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (zzo) “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 of 1972);
\n3. Explanation.- For the purposes of this notification,-
\n (i) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.
\n (ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative.
\n 5[iii) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.]
\n 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 wa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (viii) The term “project” shall mean a Real Estate Project or a Residential Real Estate Project.
\n (ix) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017).
\n (x) The term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP;
\n (xi) The term “carpet area” shall have the same meaning as assigned to it clause (k) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017).
\n (xii) “an apartment booked on or before the date of issuance of completion certificate or first occupation of the project” shall mean an apartment which meets all the fol<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n********************
\nNotes:-
\n1.
\nInserted vide Notification no. 21\/2017 IT(R) dated 22-8-2017
\n2.
\nInserted vide Notification no. 21\/2017 IT(R) dated 22-8-2017
\n3.
\nSubstituted vide Notification no. 21\/2017 IT(R) dated 22-8-2017, before it was read as,
\n “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme”
\n4.
\nSubstituted vide Notification no. 21\/2017 IT(R) dated 22-8-2017, before it was read as,
\n “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)”
\n5.
\nInserted vide Notification no. 21\/2017 IT(R) dated 22-8-2017
\n6.
\nInserted vide Notification no. 25\/2017 IT(R) dated 21-9-2017
\n7.
\nInserted vide Notification no. 31\/2017 dated 29-9-2017
\n8.
\nSubstituted vide Notification no. 33\/2017 dated 13.10.2017, before it was read as, “governmental authority”
\n9.
\nInserted vide Notification n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n “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.”
\n17.
\nOmitted vide Notification no. 49\/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
\n2[12B
\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]
\n\t
\n18.
\nInserted vide Notification no. 49\/2017 dated 14-11-2017 w.e.f. 15-11-2017
\n19.
\nInserted vide Notification No. 2\/2018- Integrated Tax (Rate) Dated 25-01-2018
\n20.
\nSubstituted vide Notification No. 2\/2018- Integrated Tax (Rate) Dated 25-01-2018 before it was read as, “one year”
\n21.
\nSubstituted vide Notification No. 2\/2018- Integr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n
\n27. Omitted vide Notification No. 15\/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018before it was read as
\n “Central Government, State Government, Union territory, local authority or”
\n28. Omitted vide Notification No. 15\/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018before it was read as
\n “8[Central Government, State Government, Union territory, local authority or ”
\n29. Inserted vide Notification No. 15\/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
\n30. Inserted vide Notification No. 15\/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018
\n31. Substituted vide Notification No. 15\/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “declared tariff”
\n32. Substituted vide Notification No. 15\/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018before it was read as “2018”
\n33. Sub<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n43. Inserted vide Notification No. 24\/2018-Integrated Tax (Rate) dated 20-09-2018
\n44. Inserted vide Notification No. 29\/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
\n45. Inserted vide Notification No. 29\/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
\n46. Inserted vide Notification No. 29\/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
\n47. Substituted vide Notification No. 29\/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “Heading 9992”
\n48. Omitted vide Notification No. 29\/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
\n“70
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n55. Inserted vide Notification No. 04\/2019- Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
\n56. Inserted vide Notification No. 13\/2019- Integrated Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019
\n57. Substituted vide Notification No. 20\/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year”
\n58. Inserted vide Notification No. 20\/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n59. Inserted vide Notification No. 20\/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n60. Inserted vide Notification No. 20\/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n61. Substituted vide Notification No. 20\/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 “32[2019]”
\n62. Substituted vide Notification No. 20\/2019- Integrated Tax (Rate) dated 30-09-2019 w.e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n71. Substituted vide Notification No. 04\/2020- Integrated Tax (Rate) dated 30-09-2020 w.e.f. 01-10-2020 before it was read as “62[2020]”
\n72. Inserted vide Notification No. 05\/2020- Integrated Tax (Rate) dated 16-10-2020
\n73. Inserted vide Notification No. 07\/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n74. Inserted vide Notification No. 07\/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n75. Inserted vide Notification No. 07\/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n76. Inserted vide Notification No. 07\/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n77. Substituted vide Notification No. 07\/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as “70[2021]”
\n78. Omitted vide Notification No. 07\/2021- Integrated Tax (Rate) dated 30-09-2021<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n85. Inserted vide Notification No. 16\/2021- Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022
\n86. Inserted vide Notification No. 16\/2021- Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022
\n87. Omitted vide Notification No. 04\/2022 -Integrated 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”
\n88. Omitted vide Notification No. 04\/2022 -Integrated 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”
\n89. Omitted vide Notification No. 04\/2022 -Integrated Tax (Rate) dated 13-07-2022<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil”
\n93. Substituted vide Notification No. 04\/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n “(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;”
\n94. Omitted vide Notification No. 04\/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “(d) railway equipments or materials;”
\n95. Omitted vide Notification No. 04\/2022 -Integrated 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 excee<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil”
\n100. Omitted vide Notification No. 04\/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“34
\nHeading 9971
\nServices provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market.
\nNil
\nNil”
\n101. Omitted vide Notification No. 04\/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“42
\nHeading 9971
\nServices received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves.
\nNil
\nNil”
\n102. Omitted vide Notification No. 04\/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n “19[(h) services by way of fumigation in a warehouse of agricultural produce;]”
\n107. Omitted vide Notification No. 04\/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“59
\nHeading 9988
\nServices by way of slaughtering of animals.
\nNil
\nNil”
\n108. Omitted vide Notification No. 04\/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“76
\nHeading 9993
\nServices provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.
\nNil
\nNil”
\n109. Inserted vide Notification No. 04\/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
\n110. Omitted vide Notification No. 04\/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“78
\nHeading 9994
\nServices provided by operators of th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n115. Inserted vide Notification No. 01\/2023 – Integrated Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023
\n116. Substituted vide Notification No. 07\/2023-Integrated Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
\n “Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited.”
\n117. Substituted vide Notification No. 12\/2023- Integrated Tax (Rate) dated 26-09-2023 w.e.f. 01-10-2023 before it was read as,
\n “Provided that the exemption shall not apply to –
\n (i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or
\n (ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.”
\n118. Inserted vide Notification No. 16\/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
\n119. Inserted vide Notification N<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n129. Inserted vide Notification No. 08\/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
\n130. Inserted vide Notification No. 08\/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
\n131. Inserted vide Notification No. 08\/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024
\n132. Substituted vide Notification No. 08\/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as,
\n“72
\nHeading 9992 or Heading 9983 or Heading 9991
\nAny services provided by, _
\n\t(a) the National Skill Development Corporation set up by the Government of India;
\n\t(b) a Sector Skill Council approved by the National Skill Development Corporation;
\n\t(c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;
\n\t(d) a training partner approved by the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n136A. Substituted vide Notification No. 06\/2025-Integrated Tax (Rate) dated 16-01-2025 before it was read as, “transmission and distribution”
\n137. Inserted vide Notification No. 06\/2025-Integrated Tax (Rate) dated 16-01-2025
\n138. Inserted vide Notification No. 06\/2025-Integrated Tax (Rate) dated 16-01-2025
\n139. Omitted vide Notification No. 06\/2025-Integrated Tax (Rate) dated 16-01-2025 before it was read as,
\n “(w) “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit;”
\n140. Inserted vide Notification No. 06\/2025-Integrated Tax (Rate) dated 16-01-2025
\n141. Inserted vide Notification No. 16\/2025-Integrated Tax (Rate) dated 17-09-2025 w.e.f. 22-09-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n