Notification regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017
F.12(56)FD\/Tax\/2017-Pt-I-50 Dated:- 29-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
PDF DOWNLOAD
\n
\n=============
\nDocument 1
\n4
\nGOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: June 29, 2017
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods
\nand Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on being satisfied that it is
\nnecessary in the public interest so to do, on the recommendations of the Council, hereby exempts
\nthe intra-State supply of services of description as specified in column (3) of the Table below from
\nso much of the State tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in
\nexcess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of
\nthe said Table,<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion or in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sengers; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the beneficiary-led = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in the state of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n efence or military equipments; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n purchase of foreign = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t card, charge card or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n jana; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es, locos) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nlarge, including fire license, required = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n except the rearing of horses, for food, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n atic mission = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nal Skill Development = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Nil = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an Rs 250 per person as referred to in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tified under the Apprentices Act, 1961 (Central Act No 52 of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing as assigned to it in clause (10) of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ty of public or impersonal nature; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n business or general = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 17); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n KA) Scheme; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unit\u201d means a self-contained residential unit which is designed for use, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s defined in the clause (26) of the section 2 of The = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Notification regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017F.12(56)FD\/Tax\/2017-Pt-I-50 Dated:- 29-6-2017 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGSTPDF DOWNLOAD ============= Document 1 4 GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-section (1) of section 11 … Continue reading “Notification regarding the exemptions on supply of services under Rajasthan Goods and Services Tax 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-6101","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6101","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=6101"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6101\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nrelation to any function entrusted to a
\nMunicipality under article 243W of the
\nConstitution.
\nServices by Central Government, State Nil
\n1
\nSah
\nNil
\n5
\nChapter 99
\n6
\nChapter 99
\n7
\nChapter 99
\nNil
\nNil
\nNil
\nGovernment, Union territory, local
\nauthority or governmental authority by
\nway of any activity in relation to any
\nfunction entrusted to a municipality under
\narticle 243 W of the Constitution.
\nServices by a governmental authority by Nil
\nway of any activity in relation to any
\nfunction entrusted to a Panchayat under
\narticle 243G of the Constitution.
\nServices by the Central Government,
\nState Government, Union territory or
\nlocal authority excluding the following
\nservices-
\n(a) services by the Department of Posts
\nby way of speed post, express parcel
\npost, life insurance, and agency services
\nprovided to a person other than the
\nCentral Government, State Government,
\nUnion territory;
\n(b) services in relation to an aircraft or a
\nvessel, inside or outside the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) services by way of renting of
\nimmovable property.
\nServices provided by the Central
\nGovernment, State Government, Union
\nterritory or local authority to another
\nCentral Government, State Government,
\nUnion territory or local authority:
\nProvided that nothing contained
\nin this entry shall apply to services-
\n(i) by the Department of Posts by way
\nof speed post, express parcel post, life
\ninsurance, and agency services
\nprovided to a person other than the
\nCentral Government, State
\nGovernment, Union territory;
\n(ii) in relation to an aircraft or a
\nvessel, inside or outside the precincts
\nof a port or an airport;
\n(iii) of transport of goods or
\npassengers.
\nNil
\nServices provided by Central Government, Nil
\nState Government, Union territory or a
\nlocal authority where the consideration for.
\nsuch services does not exceed five
\nthousand rupees:
\nProvided that nothing contained
\nin this entry shall apply to-
\n(i) services by the Department of Posts
\nby way of speed <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nindividual house construction or
\nenhancement under the Housing for All
\n(Urban) Mission or Pradhan Mantri Awas
\nYojana.
\nNil
\n11
\nHeading 9954
\nServices by way of pure labour contracts Nil
\nof construction, erection, commissioning,
\nNil
\nor installation of original works pertaining
\nto a single residential unit otherwise than
\n12
\nHeading 9963
\nor
\nas a part of a residential complex.
\nServices by way of renting of residential
\ndwelling for use as residence.
\nNil
\nNil
\nHeading 9972
\n13
\nHeading 9963
\nNil
\nNil
\nor
\nHeading 9972
\nor
\nHeading 9995
\nor
\nany
\nHeading
\nSection 9
\nother
\nof
\nServices by a person by way of-
\n(a) conduct of any religious ceremony;
\n(b) renting of precincts of a religious
\nplace meant for general public, owned or
\nmanaged by an entity registered as a
\ncharitable or religious trust under section
\n12AA of the Income-tax Act, 1961
\n(hereinafter referred to as the Income-tax
\nAct) or a trust or an institution registered
\nunder sub clause (v) of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nArunachal Pradesh, Assam, Manipur,
\nMeghalaya, Mizoram, Nagaland, Sikkim,
\nor Tripura or at Bagdogra located in West
\nBengal;
\n(b) non-airconditioned contract carriage
\nother than radio taxi, for transportation of
\npassengers, excluding tourism, conducted
\ntour, charter or hire; or
\n(c) stage carriage other than air-
\nconditioned stage carriage.
\nServices provided to the Central
\nGovernment, by way of transport of
\npassengers with or without accompanied
\nbelongings, by air, embarking from or
\nterminating at a regional connectivity
\nscheme airport, against consideration in
\nthe form of viability gap funding:
\nProvided that nothing contained in
\nthis entry shall apply on or after the
\nexpiry of a period of one year from the
\ndate of commencement of operations of
\nthe regional connectivity scheme airport
\nNil
\nNil
\nEI
\n5
\nNil
\nNil
\nNil
\nNil
\n17
\nHeading 9964
\nas notified by the Ministry of Civil
\nAviation.
\nService of transportation of passengers, Nil
\nwith or without ac<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(c) newspaper or magazines registered
\nwith the Registrar of Newspapers;
\n(d) railway equipments or materials;
\n(e) agricultural produce;
\n(f) milk, salt and food grain including
\nflours, pulses and rice; and
\n(g) organic manure.
\nServices provided by a goods transport
\nagency, by way of transport in a goods
\ncarriage of –
\nNil
\n6
\nNil
\nNil
\nSaul
\nNil
\nNil
\nNil
\n(a) agricultural produce;
\n(b) goods, where consideration charged
\nfor the transportation of goods on a
\nconsignment transported in a single
\ncarriage does not exceed one thousand
\nfive hundred rupees;
\n(c) goods, where consideration charged
\nfor transportation of all such goods for a
\nsingle consignee does not exceed rupees
\nseven hundred and fifty;
\n(d) milk, salt and food grain including
\nflour, pulses and rice;
\n(e) organic manure;
\n(f) newspaper or magazines registered
\nwith the Registrar of Newspapers;
\n(g) relief materials meant for victims of
\nnatural or man-made disasters, calamities,
\na<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncurrency amongst banks or authorised
\n7
\n28
\n29
\n29
\nHeading 9971
\nor
\nHeading 9991
\nHeading 9971
\nor
\nHeading 9991
\nHeading 9971
\ndealers of foreign exchange or amongst
\nbanks and such dealers.
\nServices of life insurance business
\nprovided by way of annuity under the
\nNational Pension System regulated by the
\nPension Fund Regulatory and
\nDevelopment Authority of India under the
\nPension Fund Regulatory and
\nDevelopment Authority Act, 2013
\n(Central Act No. 23 of 2013).
\nServices of life insurance business
\nprovided or agreed to be provided by the
\nArmy, Naval and Air Force Group
\nInsurance Funds to members of the Army,
\nNavy and Air Force, respectively, under
\nthe Group Insurance Schemes of the
\nCentral Government.
\nNil
\nNil
\nNil
\nNil
\n30
\nor
\nServices by the Employees' State Nil
\nInsurance Corporation to persons
\nNil
\nNU
\nHeading 9991
\ngoverned under the Employees' State
\nInsurance Act, 1948 (Central Act No. 34
\nof 1948).
\n31
\nHeading 9971
\nServices provided by<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nother payment card service.
\nExplanation: For the purposes of
\nthis entry, “acquiring bank\u201d means any
\nbanking company, financial institution
\nincluding non-banking financial company
\nor any other person, who makes the
\npayment to any person who accepts such
\ncard.
\nServices of general insurance business
\nprovided under following schemes –
\n(a) Hut Insurance Scheme;
\n(b) Cattle Insurance under Swarnajaynti
\nGram Swarozgar Yojna (earlier known as
\nIntegrated Rural
\nProgramme);
\nDevelopment
\n(c) Scheme for Insurance of Tribals;
\n(d) Janata Personal Accident Policy and
\nGramin Accident Policy;
\n(e) Group Personal Accident Policy for
\nSelf-Employed Women;
\n(f) Agricultural Pumpset and Failed Well
\nInsurance;
\n(g) premia collected on export credit
\ninsurance;
\n(h) Weather Based Crop Insurance
\nScheme or the Modified National
\nAgricultural Insurance Scheme, approved
\nby the Government of India and
\nimplemented by the Ministry of
\nAgriculture;
\n(i) Jan Arogya Bim<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMantri
\nJeevan
\n(f) Pradhan Mantri Jan DhanYogana;
\nNil
\nNil
\n(g) Pradhan Mantri Vaya Vandan Yojana.
\n37
\nHeading 9971
\nor
\nServices by way of collection of Nil
\nNil
\nHeading 9991
\ncontribution under the Atal Pension
\nYojana.
\n38
\nHeading 9971
\nor
\nHeading 9991
\nServices by way of collection of Nil
\ncontribution under any pension scheme of
\nthe State Governments.
\nNil
\n39
\nHeading 9971
\nNil
\nor
\nHeading 9985
\nServices by the following persons in Nil
\nrespective capacities –
\n(a) business facilitator or a business
\ncorrespondent to a banking company with
\nrespect to accounts in its rural area
\nbranch;
\n(b) any person as an intermediary to a
\nbusiness facilitator or a business
\ncorrespondent with respect to services
\nmentioned in entry (a); or
\n(c) business facilitator or a business
\ncorrespondent to an insurance company in
\na rural area.
\n10
\nSout
\n40
\nHeading 9971
\nor
\nHeading 9991
\n41
\nHeading 9972
\n42
\nHeading 9973
\nor
\nHeading 9991
\n43
\nHeading 9973
\n44
\n45
\nHeading 9981
\nHea<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nby the Indian Railways Finance
\nCorporation to Indian Railways.
\nServices provided by an incubatee up to a
\ntotal turnover of fifty lakh rupees in a
\nfinancial year subject to the following
\nconditions, namely:-
\n(a) the total turnover had not exceeded
\nfifty lakh rupees during the preceding
\nfinancial year; and
\n(b) a period of three years has not elapsed
\nfrom the date of entering into an
\nagreement as an incubatee.
\nServices provided by-
\nI
\nNil
\nNil
\nNil
\nIN
\nNil
\nNil
\nNil
\nNil
\nNil
\nNil
\n(a) an arbitral tribunal to
\n(i) any person other than a business
\nentity; or
\n(ii) a business entity with an
\n11
\n46
\nHeading 9983
\n47
\nHeading 9983
\nor
\nHeading 9991
\nHeading 9983
\n48
\nor
\nany
\nHeading
\nChapter 99
\nother
\nof
\naggregate turnover up to twenty lakh
\nrupees (ten lakh rupees in the case of
\nspecial category states) in the
\npreceding financial year;
\n(b) a partnership firm of advocates or an
\nindividual as an advocate other than a
\nsenior advocate, by way of legal service<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunder any law for the time being in force.
\nTaxable services, provided or to be
\nprovided, by a Technology Business
\nIncubator or a Science and Technology
\nEntrepreneurship Park recognised by the
\nNational Science and Technology
\nNil
\nNil
\n12
\n1
\nEntrepreneurship Development Board of
\nthe Department of Science and
\nTechnology, Government of India or bio-
\nincubators recognised by the
\nBiotechnology Industry Research
\nAssistance Council, under the Department
\nof Biotechnology, Government of India.
\n49
\nHeading 9984
\nServices by way of collecting or Nil
\nproviding news by an independent
\nNil
\njournalist, Press Trust of India or United
\nNews of India.
\n50
\nHeading 9984
\nServices of public libraries by way of Nil
\nlending of books, publications or any
\nother knowledge-enhancing content or
\nmaterial.
\nNil
\n51
\nHeading 9984
\nServices provided by the Goods and Nil
\nServices Tax Network to the Central
\nGovernment or State Governments or
\nNil
\nUnion ter<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfibre, fuel, raw material or other similar
\nproducts or agricultural produce by way
\nof-
\n(a) agricultural operations directly related
\nto production of any agricultural produce
\nincluding cultivation, harvesting,
\nthreshing, plant protection or testing;
\n(b) supply of farm labour;
\n(c) processes carried out at an agricultural
\nfarm including tending, pruning, cutting,
\nharvesting, drying, cleaning, trimming,
\nsun drying, fumigating, curing, sorting,
\ngrading, cooling or bulk packaging and
\nsuch like operations which do not alter the
\nessential characteristics of agricultural
\nproduce but make it only marketable for
\nthe primary market;
\n(d) renting or leasing of agro machinery
\nor vacant land with or without a structure
\nincidental to its use;
\n(e) loading, unloading, packing, storage or
\nwarehousing of agricultural produce;
\n(f) agricultural extension services;
\n(g) services by any Agricultural Produce
\nMarketing Committee or Board or
\nservice<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nlocated in India.
\nNil
\nNil
\nNil
\nNil
\n60
\nHeading 9991
\nServices by a specified organisation in
\nrespect of a religious pilgrimage
\nfacilitated by the Ministry of External
\nAffairs, the Government of India, under
\nbilateral arrangement.
\nNil
\nNil
\n61
\nHeading 9991
\nServices provided by the Central Nil
\nNil
\nGovernment, State Government, Union
\nterritory or local authority by way of
\nissuance of passport, visa, driving licence,
\nbirth certificate or death certificate.
\n62
\nHeading 9991
\nor
\nHeading 9997
\nServices provided by the Central Nil
\nGovernment, State Government, Union
\nterritory or local authority by way of
\ntolerating non-performance of a contract
\nfor which consideration in the form of
\nfines or liquidated damages is payable to
\nthe Central Government, State
\nGovernment, Union territory or local
\nauthority under such contract.
\nNil
\n63
\nHeading 9991
\nServices provided by the Central Nil
\nNil
\nGovernment, State Government, Union
\n64
\nHeading 9991
\nor
\nHeading 99<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor container stuffing or such other duties
\nin relation to import export cargo on
\npayment of Merchant Overtime charges.
\nServices provided –
\n(a) by an educational institution to its
\nstudents, faculty and staff;
\n(b) to an educational institution, by way
\nof,-
\n(i) transportation of students, faculty
\nand staff;
\n(ii) catering, including any mid-day
\nmeals scheme sponsored by the Central
\nGovernment, State Government or
\nUnion territory;
\n(iii) security or cleaning or house-
\nkeeping services performed in such
\neducational institution;
\n(iv) services relating to admission to,
\nor conduct of examination by, such
\ninstitution; upto higher secondary:
\nProvided that nothing contained in
\nentry (b) shall apply to an educational
\ninstitution other than an institution
\nproviding services by way of pre-school
\neducation and education up to higher
\nsecondary school or equivalent.
\nServices provided by the Indian Institutes
\nof Management, as per the guidelines of
\nthe Central Governme<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCorporation;
\n(c) an assessment agency approved
\nby the Sector Skill Council or the
\nNational Skill Development
\nCorporation;
\n(d) a training partner approved by the
\nNational Skill Development
\nCorporation or the Sector Skill
\nCouncil,
\nin relation to-
\n(i) the National Skill Development
\nProgramme implemented by the National
\nSkill Development Corporation; or
\n(ii) a vocational skill development course
\nunder the National Skill Certification and
\nMonetary Reward Scheme; or
\n(iii) any other Scheme implemented by
\nthe National Skill Development
\n17
\nSale
\nCorporation.
\n70
\nHeading 9983
\nor
\nHeading 9985
\nor
\nHeading 9992
\nServices of assessing bodies empanelled Nil
\ncentrally by the Directorate General of
\nTraining, Ministry of Skill Development
\nand Entrepreneurship by way of
\nassessments under the Skill Development
\nInitiative Scheme.
\nNil
\n71
\nHeading 9992
\nServices provided by training providers Nil
\n(Project implementation agencies) under
\nDeen Dayal Upadhya<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncommon bio-medical waste treatment
\nNil
\nHeading 9994
\nfacility to a clinical establishment by way
\nof treatment or disposal of bio-medical
\nwaste or the processes incidental thereto.
\nServices by way of public conveniences
\nsuch as provision of facilities of
\n18
\nNil
\nNil
\n77
\nHeading 9995
\nbathroom, washrooms, lavatories, urinal
\nor toilets.
\nService by an unincorporated body or a
\nnon-profit entity registered under any law
\nfor the time being in force, to its own
\nmembers by way of reimbursement of
\ncharges or share of contribution –
\n(a) as a trade union;
\n(b) for the provision of carrying out any
\nactivity which is exempt from the levy of
\nGoods and service Tax; or
\n(c) up to an amount of five thousand
\nrupees per month per member for
\nsourcing of goods or services from a third
\nperson for the common use of its
\nmembers in a housing society or a
\nresidential complex.
\nNil
\n78
\nHeading 9996
\nServices by an artist by way of a
\nperformance in folk or classical art forms
\nNil\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a), (b) and (c) above.
\n2. Definitions. For the purposes of this notification, unless the context otherwise requires, –
\n(a) \u201cadvertisement” means any form of presentation for promotion of, or bringing awareness about,
\nany event, idea, immovable property, person, service, goods or actionable claim through newspaper,
\ntelevision, radio or any other means but does not include any presentation made in person;
\n(b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of
\nthe Advocates Act, 1961 (Central Act No. 25 of 1961);
\n(c) “agricultural extension” means application of scientific research and knowledge to agricultural
\npractices through farmer education or training;
\n(d) \u201cagricultural produce\u201d means any produce out of cultivation of plants and rearing of all life
\nforms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar
\nproducts, on which <\/p>\n
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\n1961); or
\n(ii) a Modular Employable Skill Course, approved by the National Council of Vocational
\nTraining, run by a person registered with the Directorate General of Training, Ministry of Skill
\nDevelopment and Entrepreneurship;
\n20
\n20
\nSah
\n(i) “arbitral tribunal” has the same meaning as assigned to it in clause (d) of section 2 of the
\nArbitration and Conciliation Act, 1996 (Central Act No 26 of 1996);
\n(j) \u201cauthorised dealer of foreign exchange” shall have the same meaning assigned to \u201cAuthorised
\nperson” in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (Central Act No
\n42 of 1999);
\n(k) \u201cauthorised medical practitioner\u201d means a medical practitioner registered with any of the
\ncouncils of the recognised system of medicines established or recognised by law in India and
\nincludes a medical professional having the requisite qualification to practice in any recognised
\nsystem <\/p>\n
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\nsection 2 of the Electricity Act, 2003 (Central Act No 36 of 2003);
\n(r) \u201ccharitable activities\u201d means activities relating to –
\n(i) public health by way of,-
\n(A) care or counseling of
\n(I) terminally ill persons or persons with severe physical or mental disability;
\n(II) persons afflicted with HIV or AIDS;
\n(III) persons addicted to a dependence-forming substance such as narcotics drugs or
\nalcohol; or
\n(B) public awareness of preventive health, family planning or prevention of HIV
\ninfection;
\n(ii) advancement of religion, spirituality or yoga;
\n21
\n(iii) advancement of educational programmes or skill development relating to,-
\n(A) abandoned, orphaned or homeless children;
\n(B)
\n(C)
\n(D)
\nphysically or mentally abused and traumatized persons;
\nprisoners; or
\npersons over the age of 65 years residing in a rural area;
\n(iv) preservation of environment including watershed, forests and wildlife;
\n(s) \u201cclinical establishment\u20ac<\/p>\n
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\n(w) “declared tariff” includes charges for all amenities provided in the unit of accommodation
\n(given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but
\nwithout excluding any discount offered on the published charges for such unit;
\n(x) “distributor or selling agent” means an individual or a firm or a body corporate or other legal
\nentity under law so appointed by the Organising State through an agreement to market and sell
\nlotteries on behalf of the Organising State;
\n(y) “educational institution\u201d means an institution providing services by way of,-
\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
\nthe time being in force;
\n(iii) education as a part of an approved vocational education course;
\n(z) “electricity transmission or distribution utility\u201d means the Central Electricity Authority; a State<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the
\nMotor Vehicles Act, 1988 (Central Act No 59 of 1988);
\n(ze) “goods transport agency” means any person who provides service in relation to transport of
\ngoods by road and issues consignment note, by whatever name called;
\n(zf) “governmental authority\u201d has the same meaning as assigned to it in the Explanation to clause
\n(16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (Central Act No 13 of 2017);
\n(zg) “health care services\u201d means any service by way of diagnosis or treatment or care for illness,
\ninjury, deformity, abnormality or pregnancy in any recognised system of medicines in India and
\nincludes services by way of transportation of the patient to and from a clinical establishment, but
\ndoes not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or
\nto reconstruct anatomy or functions<\/p>\n
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\ninsurance business;
\n(zk) \u201cinterest\u201d means interest payable in any manner in respect of any moneys borrowed or debt
\nincurred (including a deposit, claim or other similar right or obligation) but does not include any
\nservice fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any
\ncredit facility which has not been utilised;
\n23
\n(z) \u201cintermediary” has the same meaning as assigned to it in sub-section (13) of section 2 of the
\nIntegrated Goods and Services Tax Act, 2017;
\n(zm) \u201clegal service\u201d means any service provided in relation to advice, consultancy or assistance in
\nany branch of law, in any manner and includes representational services before any court, tribunal
\nor authority;
\n(zn) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of
\nthe Insurance Act, 1938 (Central Act No 4 of 1938);
\n(zo) “life micro-insurance product\u201d shall have the same me<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(zs) “original works\u201d means- all new constructions;
\n(i) all types of additions and alterations to abandoned or damaged structures on land that are
\nrequired to make them workable;
\n(ii) erection, commissioning or installation of plant, machinery or equipment or structures,
\nwhether pre-fabricated or otherwise;
\n(zt) “print media” means,-
\n(i) \u2018book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act,
\n1867 (Central Act No 25 of 1867), but does not include business directories, yellow pages and
\ntrade 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
\nBooks Act, 1867 (Central Act No 25 of 1867);
\n(zu) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts
\nAct, 1963 (Central Act No 38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908
\n(Central Act No 15 of 1908);
\n24\n<\/p>\n
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\n(E)
\n(zx) “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
\nCentral Government, and its affiliate federations;
\n(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth
\nAffairs of the Central Government;
\n(v) the International Olympic Association or a federation recognised by the International
\nOlympic Association; or
\n(vi) a federation or a body which regulates a sport at international level and its affiliated
\nfederations or bodies regulating a sport in India;
\n(zy) \u201creligious place\u201d means a place which is primarily meant for conduct of prayers or worship
\npertaining to a religion, meditation, or spirituality;
\n(zz) “renting in relation to immovable property” means allowing, permitting or granting access,
\nentry, occupation, use or any such facility, wholly or partly, in an i<\/p>\n
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\nwholly or principally, for residential purposes for one family;
\n(zzf) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of
\narticle 279A of the Constitution,
\n(zzg) “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,
\n2002 (35 of 2002);
\n(zzh) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section 2 of
\nthe Motor Vehicles Act, 1988 (Central Act No 59 of 1988);
\n(zzi) \u201cState Electricity Board\u201d means the Board constituted under section 5 of the Electricity
\n(Supply) Act, 1948 (Central Act No 54 of 1948);
\n(zzj) “State Transmission Utility\u201d shall have the same meaning as assigned to it in clause (67) of
\nsection 2 of the Electricity Act, 2003 (Central Act No <\/p>\n
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\nWild Life (Protection) Act, 1972 (Central Act No 53 of 1972);
\n(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild
\nLife (Protection) Act, 1972 (Central Act No 53 of 1972).
\n3. Explanation.- For the purposes of this notification,-
\n”
\n(i) Reference to \u201cChapter”, “Section” or “Heading”, wherever they occur, unless the
\ncontext otherwise requires, shall mean respectively as “Chapter, “Section” and
\n“Heading” in the scheme of classification of services.
\n(ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the
\nTable are only indicative.
\nThis notification shall come into force on the 1st day of July, 2017.
\n[No. F. 12(56)FD\/Tax\/2017-Pt.-I-50]
\nBy Order of the Governor
\nBal
\n(Shankar Lal Kumawat)
\nJoint Secretary to the Government
\nCopy forwarded to the following for information and necessary action:-
\n1. Superintendent, Government Central Press, Jaipur a<\/p>\n
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