Notification regarding the exemptions on supply of services under the HGST Act,2017
47\/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
\nEXCISE AND TAXATION DEPARTMENT
\nNOTIFICATION
\nThe 30th June, 2017
\nNo: 47\/ST-2 – In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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 State 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 entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cal authority to another Central = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tri Awas Yojana. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n located in West Bengal; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or materials; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n amongst banks and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rson who accepts such card. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion Yojana. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n over had not exceeded fifty = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ecognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bioincubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lant protection or testing; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n students, faculty and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion to- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oms, lavatories, urinal or toilets. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n preventive health, family planning or prevention of HIV infection; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stitution” means an institution providing services by way of,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n efore any court, tribunal or authority; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zv) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n perty” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2003 (36 of 2003); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Notification regarding the exemptions on supply of services under the HGST Act,201747\/ST-2 Dated:- 30-6-2017 Haryana SGSTGST – StatesHaryana SGSTHaryana SGSTHARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 30th June, 2017 No: 47\/ST-2 – In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 … Continue reading “Notification regarding the exemptions on supply of services under the HGST Act,2017”<\/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-6052","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6052","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=6052"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6052\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n5
\nChapter 99
\nServices by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.
\nNil
\nNil
\n6
\nChapter 99
\n\tServices by the Central Government, State
\n\tGovernment, Union territory or local
\n\tauthority excluding the following services-
\n\t(a) services by the Department of Posts by
\n\tway of speed post, express parcel post, life
\n\tinsurance, and agency services provided to a
\n\tperson other than the Central Government,
\n\tState Government, Union territory;
\n\t(b) services in relation to an aircraft or a
\n\tvessel, inside or outside the precincts of a
\n\tport or an airport;
\n\t(c) transport of goods or passengers; or
\n\t(d) any service, other than services covered
\n\tunder entries (a) to (c) above, provided to
\n\tbusiness entitie<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\tGovernment, State Government, Union
\n\tterritory or local authority:
\n\tProvided that nothing contained in
\n\tthis entry shall apply to services-
\n\t(i) by the Department of Posts by way of
\n\tspeed post, express parcel post, life
\n\tinsurance, and agency services provided
\n\tto a person other than the Central
\n\tGovernment, State Government, Union
\n\tterritory;
\n\t(ii) in relation to an aircraft or a vessel,
\n\tinside or outside the precincts of a port or
\n\tan airport;
\n\t(iii) of transport of goods or passengers.
\nNil
\nNil
\n9
\nChapter 99
\n\tServices provided by Central Government,
\n\tState Government, Union territory or a local
\n\tauthority where the consideration for such
\n\tservices does not exceed five thousand rupees:
\n\tProvided that nothing contained in
\n\tthis entry shall apply to-
\n\t(i) services by the Department of Posts by
\n\tway of speed post, express parcel post, life
\n\tinsurance, and agency services provided to a
\n\tperson other than the Central Government<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n11
\nHeading 9954
\nServices by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.
\nNil
\nNil
\n12
\nHeading 9963 or
\nHeading 9972
\nServices by way of renting of residential dwelling for use as residence.
\nNil
\nNil
\n13
\nHeading 9963
\nor
\nHeading 9972 or
\nHeading 9995
\nor
\nany other Heading of
\nSection 9
\n\tServices by a person by way of-
\n\t(a) conduct of any religious ceremony;
\n\t(b) renting of precincts of a religious place
\n\tmeant for general public, owned or managed
\n\tby an entity registered as a charitable or
\n\treligious trust under section 12AA of the
\n\tIncome-tax Act, 1961 (hereinafter referred to
\n\tas the Income-tax Act) or a trust or an
\n\tinstitution registered under sub clause (v) of
\n\tclause (23C) of section 10 of the Income-tax
\n\tAct or a body or an authority covered under
\n\tclause (23BBA) of section 10 of t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t(b) non-airconditioned contract carriage
\n\tother than radio taxi, for transportation of
\n\tpassengers, excluding tourism, conducted
\n\ttour, charter or hire; or
\n\t(c) stage carriage other than air-conditioned
\n\tstage carriage.
\nNil
\nNil
\n16
\nHeading 9964
\nServices provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding:
\n Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
\nNil
\nNil
\n17
\nHeading 9964
\n\tService of transportation of passengers, with
\n\tor without accompanied belongings, by-
\n\t(a) railways in a class other than-
\n\t(i) first class; or
\n\t(ii) an air-conditioned coach;
\n\t(b) m<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t(e) agricultural produce;
\n\t(f) milk, salt and food grain including flours,
\n\tpulses and rice; and
\n\t(g) organic manure.
\nNil
\nNil
\n21
\nHeading 9965 or
\nHeading 9967
\n\tServices provided by a goods transport
\n\tagency, by way of transport in a goods
\n\tcarriage of –
\n\t(a) agricultural produce;
\n\t(b) goods, where consideration charged for
\n\tthe transportation of goods on a consignment
\n\ttransported in a single carriage does not
\n\texceed one thousand five hundred rupees;
\n\t(c) goods, where consideration charged for
\n\ttransportation of all such goods for a single
\n\tconsignee does not exceed rupees seven
\n\thundred and fifty;
\n\t(d) milk, salt and food grain including flour,
\n\tpulses and rice;
\n\t(e) organic manure;
\n\t(f) newspaper or magazines registered with
\n\tthe Registrar of Newspapers;
\n\t(g) relief materials meant for victims of
\n\tnatural or man-made disasters, calamities,
\n\taccidents or mishap; or
\n\t(h) defence or military equipments.
\nNil
\nNil
\n22
\nHeading 9966 or
\nHeadin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\tsuch dealers.
\nNil
\nNil
\n28
\nHeading 9971 or
\nHeading 9991
\nServices of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).
\nNil
\nNil
\n29
\nHeading 9971
\n or
\nHeading 9991
\nServices of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.
\nNil
\nNil
\n30
\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
\n31
\nHeading 9971
\nServices provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n35
\nHeading 9971 or
\nHeading 9991
\nServices of general insurance business
\n\tprovided under following schemes –
\n\t(a) Hut Insurance Scheme;
\n\t(b) Cattle Insurance under Swarnajaynti
\n\tGram Swarozgar Yojna (earlier known as
\n\tIntegrated Rural Development Programme);
\n\t(c) Scheme for Insurance of Tribals;
\n\t(d) Janata Personal Accident Policy and
\n\tGramin Accident Policy;
\n\t(e) Group Personal Accident Policy for Self-
\n\tEmployed Women;
\n\t(f) Agricultural Pumpset and Failed Well
\n\tInsurance;
\n\t(g) premia collected on export credit
\n\tinsurance;
\n\t(h) Weather Based Crop Insurance Scheme
\n\tor the Modified National Agricultural
\n\tInsurance Scheme, approved by the
\n\tGovernment of India and implemented by the
\n\tMinistry of Agriculture;
\n\t(i) Jan Arogya Bima Policy;
\n\t(j) National Agricultural Insurance Scheme
\n\t(Rashtriya Krishi Bima Yojana);
\n\t(k) Pilot Scheme on Seed Crop Insurance;
\n\t(l) Central Sector Scheme on Cattle
\n\tInsurance;
\n\t(m) Universal Health<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n38
\nHeading 9971 or
\nHeading 9991
\nServices by way of collection of contribution under any pension scheme of the State Governments.
\nNil
\nNil
\n39
\nHeading 9971 or
\nHeading 9985
\n\tServices by the following persons in
\n\trespective capacities –
\n\t(a) business facilitator or a business
\n\tcorrespondent to a banking company with
\n\trespect to accounts in its rural area branch;
\n\t(b) any person as an intermediary to a
\n\tbusiness facilitator or a business
\n\tcorrespondent with respect to services
\n\tmentioned in entry (a); or
\n\t(c) business facilitator or a business
\n\tcorrespondent to an insurance company in a
\n\trural area.
\nNil
\nNil
\n40
\nHeading 9971 or
\nHeading 9991
\nServices provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.
\nNil
\nNil
\n41
\nHeading 9972
\nOne time upfront amount (called as premium, salami, cost, price, development char<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\tlakh rupees during the preceding financial
\n\tyear; and
\n\t(b) a period of three years has not elapsed
\n\tfrom the date of entering into an agreement
\n\tas an incubatee.
\nNil
\nNil
\n45
\nHeading 9982 or
\nHeading 9991
\n\tServices provided by-
\n\t(a) an arbitral tribunal to –
\n\t(i) any person other than a business
\n\tentity; or
\n\t(ii) a business entity with an aggregate
\n\tturnover up to twenty lakh rupees (ten
\n\tlakh rupees in the case of special
\n\tcategory states) in the preceding
\n\tfinancial year;
\n\t(b) a partnership firm of advocates or an
\n\tindividual as an advocate other than a senior
\n\tadvocate, by way of legal services to-
\n\t(i) an advocate or partnership firm of advocates providing legal services;
\n\t(ii) any person other than a business
\n\tentity; or
\n\t(iii) a business entity with an aggregate
\n\tturnover up to twenty lakh rupees (ten
\n\tlakh rupees in the case of special category
\n\tstates) in the preceding financial year;
\n\t(c) a senior advocate by way of legal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\n51
\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
\n52
\nHeading 9985
\nServices by an organiser to any person in respect of a business exhibition held outside India.
\nNil
\nNil
\n53
\nHeading 9985
\n\tServices by way of sponsorship of sporting\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t(b) supply of farm labour;
\n\t(c) processes carried out at an agricultural
\n\tfarm including tending, pruning, cutting,
\n\tharvesting, drying, cleaning, trimming, sun
\n\tdrying, fumigating, curing, sorting, grading,
\n\tcooling or bulk packaging and such like
\n\toperations which do not alter the essential
\n\tcharacteristics of agricultural produce but
\n\tmake it only marketable for the primary
\n\tmarket;
\n\t(d) renting or leasing of agro machinery or
\n\tvacant land with or without a structure
\n\tincidental to its use;
\n(e) loading, unloading, packing, storage or
\n\twarehousing of agricultural produce;
\n\t(f) agricultural extension services;
\n\t(g) services by any Agricultural Produce
\n\tMarketing Committee or Board or services
\n\tprovided by a commission agent for sale or
\n\tpurchase of agricultural produce.
\nNil
\nNil
\n55
\nHeading 9986
\nCarrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, e<\/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
\n62
\nHeading 9991 or
\nHeading 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 way of assignment of right to use natural resources to an individual farmer for 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.
\nNil
\nNil
\n64
\nHeading 9991
\nor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\tstaff;
\n\t(ii) catering, including any mid-day meals
\n\tscheme sponsored by the Central
\n\tGovernment, State Government or Union
\n\tterritory;
\n\t(iii) security or cleaning or house-keeping
\n\tservices performed in such educational
\n\tinstitution;
\n\t(iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary:
\n\tProvided that nothing contained in
\n\tentry (b) shall apply to an educational
\n\tinstitution other than an institution providing
\n\tservices by way of pre-school education and
\n\teducation up to higher secondary school or
\n\tequivalent.
\nNil
\nNil
\n67
\nHeading 9992
\n\tServices provided by the Indian Institutes of
\n\tManagement, as per the guidelines of the
\n\tCentral Government, to their students, by
\n\tway of the following educational
\n\tprogrammes, except Executive Development
\n\tProgramme: –
\n\t(a) two year full time Post Graduate
\n\tProgrammes in Management for the Post
\n\tGraduate Diploma in Management, to which
\n\tadmissi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t(i) the National Skill Development Programme implemented by the National
\n\tSkill Development Corporation; or
\n\t(ii) a vocational skill development course
\n\tunder the National Skill Certification and
\n\tMonetary Reward Scheme; or
\n\t(iii) any other Scheme implemented by the
\n\tNational Skill Development Corporation.
\nNil
\nNil
\n70
\nHeading 9983 or
\nHeading 9985 or
\nHeading 9992
\nServices of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.
\nNil
\nNil
\n71
\nHeading 9992
\nServices provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.
\nNil
\nNil
\n72
\nHeading 9992
\n Services provided to the Central <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n77
\nHeading 9995
\n\tService by an unincorporated body or a nonprofit
\n\tentity registered under any law for the
\n\ttime being in force, to its own members by
\n\tway of reimbursement of charges or share of
\n\tcontribution –
\n\t(a) as a trade union;
\n\t(b) for the provision of carrying out any
\n\tactivity which is exempt from the levy of
\n\tGoods and Service Tax; or
\n\t(c) up to an amount of five thousand rupees
\n\tper month per member for sourcing of goods
\n\tor services from a third person for the
\n\tcommon use of its members in a housing
\n\tsociety or a residential complex.
\nNil
\nNil
\n78
\nHeading 9996
\n\tServices by an artist by way of a
\n\tperformance in folk or classical art forms of-
\n\t(a) music, or
\n\t(b) dance, or
\n\t(c) theatre,
\n\tif the consideration charged for such
\n\tperformance is not more than one lakh and
\n\tfifty thousand rupees:
\n\tProvided that the exemption shall not
\n\tapply to service provided by such artist as a
\n\tbrand ambassador.
\nNil\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961);
\n (c) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training;
\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 u<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (j) “authorised dealer of foreign exchange” shall have the same meaning assigned to “Authorised person” in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);
\n (k) “authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;
\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 pe<\/p>\n
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\n (ii) advancement of religion , spirituality or yoga;
\n (iii) advancement of educational programmes or skill development relating to,-
\n (A) abandoned, orphaned or homeless children;
\n (B) physically or mentally abused and traumatized persons;
\n (C) prisoners; or
\n (D) persons over the age of 65 years residing in a rural area;
\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 c<\/p>\n
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\n (i) pre-school education and education up to higher secondary school or equivalent;
\n (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
\n (iii) education as a part of an approved vocational education course;
\n (z) “electricity transmission or distribution utility” means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission 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;
\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<\/p>\n
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\n (zh) “incubatee” means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised 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;
\n (zi) “inland waterway” means national waterways a<\/p>\n
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\n (zn) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);
\n (zo) “life micro-insurance product” shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005;
\n (zp) “metered cab” means any contract carriage on which an automatic 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);
\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 a<\/p>\n
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\n (zw) “recognised sporting event” means any sporting event,-
\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 Spo<\/p>\n
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\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- 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 sect<\/p>\n
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\n (zzk) “state transport undertaking” has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
\n (zzl) “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);
\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 Lif<\/p>\n
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