To notify the exemptions on supply of services under GST Act [Section 11(1)]
12\/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
\nCommercial Tax Department
\nMantralaya, Mahanadi Bhawan, Naya Raipur
\nNotification No. 12\/2017-State Tax (Rate)
\nNaya Raipur, dated: 28.06.2017
\nNo. F-10-43\/2017\/CT\/V (80)- In exercise of the powers conferred by sub-section (1) of section 11, of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below, from so much of the 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 (<\/p>\n
= = = = = = = =<\/p>\n
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= = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uding- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o it in clause (h) of section 2 of the Trade = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" To notify the exemptions on supply of services under GST Act [Section 11(1)]12\/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGSTGST – StatesChhattisgarh SGSTChhattisgarh SGSTGovernment of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 12\/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43\/2017\/CT\/V (80)- In exercise of the powers conferred by sub-section (1) of … Continue reading “To notify the exemptions on supply of services under GST Act [Section 11(1)]”<\/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-6173","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6173","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=6173"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6173\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nspecified in the corresponding entry in column (5) of the said Table, namely:-
\nTable
\nSI.
\nNo.
\nChapter,
\nDescription of Services
\nSection,
\nRate
\n(per cent.)
\nCondition
\nHeading,
\nGroup or
\nService Code
\n(1)
\n(Tariff)
\n(2)
\n(3)
\n1
\nChapter 99
\n(4)
\n(5)
\nNil
\nNil
\nServices by an entity registered under
\nsection 12AA of the Income-tax Act,
\n1961 (43 of 1961) by way of charitable
\nactivities.
\n2
\nChapter 99
\nServices by way of transfer of a going
\nconcern, as a whole or an independent
\npart thereof.
\nNil
\nNil
\n3
\nChapter 99
\nNil
\nNil
\nPure services (excluding works contract
\nservice or other composite supplies
\ninvolving supply of any goods) provided
\nto the Central Government, State
\nGovernment or Union territory or local
\nauthority or a Governmental authority by
\nway of any activity in relation to any
\nfunction entrusted to a Panchayat under
\narticle 243G of the Constitution or in
\nrelation to any function ent<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(c) transport of goods or passengers; or
\n(d) any service, other than services
\ncovered under entries (a) to (c) above,
\nprovided to business entities.
\nServices provided by the Central
\nGovernment, State Government, Union
\nterritory or local authority to a business
\nentity with an aggregate turnover of up to
\ntwenty lakh rupees (ten lakh rupees in
\ncase of a special category state) in the
\npreceding financial year.
\nExplanation.- For the purposes of this
\nentry, it is hereby clarified that the
\nprovisions of this entry shall not be
\napplicable to-
\n(a) services,-
\n(i) by the Department of Posts by way
\nof speed post, express parcel post, life
\ninsurance, and agency services
\nNil
\n2
\nNil
\n8
\nChapter 99
\n9
\nChapter 99
\nprovided to a person other than the
\nCentral
\nGovernment,
\nGovernment, Union territory;
\nState
\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
\npassengers; and
\nof goods or
\n(b) services by<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprovided to a person other than the
\nCentral Government, State Government,
\nUnion territory;
\n(ii) services in relation to an aircraft or a
\nvessel, inside or outside the precincts of a
\nNil
\n3
\n10
\nHeading 9954
\n11
\nHeading 9954
\nport or an airport;
\n(iii) transport of goods or passengers:
\nProvided further that in case
\nwhere continuous supply of service, as
\ndefined in sub-section (33) of section 2 of
\nthe Central Goods and Services Tax Act,
\n2017, is provided by the Central
\nGovernment, State Government, Union
\nterritory or a local authority, the exemption
\nshall apply only where the consideration
\ncharged for such service does not exceed
\nfive thousand rupees in a financial year.
\nServices provided by way of pure labour
\ncontracts of construction, erection,
\ncommissioning, installation, completion,
\nfitting out, repair, maintenance,
\nrenovation, or
\nalteration of a civil
\nstructure or any other original works
\npertaining to the beneficiary-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbody or an authority covered under clause
\n4
\n14
\n15
\n16
\nHeading 9963
\nHeading 9964
\nHeading 9964
\n(23BBA) of section 10 of the said
\nIncome-tax Act:
\nProvided that nothing contained in entry
\n(b) of this exemption shall apply to,-
\n(i) renting of rooms where charges are
\none thousand rupees or more per day;
\n(ii) renting of premises, community halls,
\nkalyanmandapam or open area, and the
\nlike where charges are ten thousand
\nrupees or more per day;
\n(iii) renting of shops or other spaces for
\nbusiness or commerce where charges are
\nten thousand rupees or more per month.
\nServices by a hotel, inn, guest house, club
\nor campsite, by whatever name called, for
\nresidential or lodging purposes, having
\ndeclared tariff of a unit of accommodation
\nbelow one thousand rupees per day or
\nequivalent.
\nNil
\nTransport of passengers, with or without Nil
\naccompanied belongings, by
\n–
\n(a) air, embarking from or terminating in
\nan
\nairport located in the state of
\nArunach<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) first class; or
\n(ii) an air-conditioned coach;
\n(b) metro, monorail or tramway;
\n(c) inland waterways;
\n(d)
\npublic transport, other than
\npredominantly for tourism purpose, in a
\nvessel between places located in India;
\nand
\n(e) metered cabs or auto rickshaws
\nNil
\nNil
\n(including e-rickshaws).
\n18
\nHeading 9965
\nServices by way of transportation of Nil
\ngoods-
\nNil
\n(a) by road except the services of
\n(i) a goods transportation agency;
\n(ii) a courier agency;
\n19
\nHeading 9965
\n20
\n20
\nHeading 9965
\n(b) by inland waterways.
\nServices by way of transportation of Nil
\ngoods by an aircraft from a place outside
\nIndia upto the customs station of
\nclearance in India.
\nServices by way of transportation by rail
\nor a vessel from one place in India to
\nanother of the following goods –
\n(a) relief materials meant for victims of
\nnatural or man-made disasters, calamities,
\naccidents or mishap;
\n(b) defence or military equipments;
\n(c) newspaper or magazines registere<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nServices by way of giving on hire –
\n(a) to a state transport undertaking, a
\nmotor vehicle meant to carry more than
\nNil
\nNil
\nHeading 9973
\ntwelve passengers; or
\n(b) to a goods transport agency, a means
\nof transportation of goods.
\n23
\nHeading 9967
\nService by way of access to a road or a Nil
\nbridge on payment of toll charges.
\nNil
\n24
\nHeading 9967
\nor
\nServices by way of loading, unloading, Nil
\npacking, storage or warehousing of rice.
\nNil
\nHeading 9985
\n25
\nHeading 9969
\nTransmission or distribution of electricity
\nNil
\nNil
\nby an electricity
\ntransmission or
\ndistribution utility.
\n26
\nHeading 9971
\n27
\nHeading 9971
\nServices by the Reserve Bank of India.
\nServices by way of
\nNil
\nNil
\nNil
\nNil
\n(a) extending deposits, loans or advances
\nin so far as the consideration is
\nrepresented by way of interest or discount
\n(other than interest involved in credit card
\nservices);
\n7
\nNil
\nNil
\nNil
\n28
\n29
\n30
\nHeading 9971
\nor
\nHeading 9991
\nHead<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npersons governed under the Employees
\nProvident Funds and the Miscellaneous
\nProvisions Act, 1952 (19 of 1952).
\nServices provided by the Insurance
\nRegulatory and Development Authority of
\nIndia to insurers under the Insurance
\nRegulatory and Development Authority of
\nIndia Act, 1999 (41 of 1999).
\nServices provided by the Securities and
\nExchange Board of India set up under the
\nSecurities and Exchange Board of India
\nAct, 1992 (15 of 1992) by way of
\nprotecting the interests of investors in
\nsecurities and to promote the development
\nof, and to regulate, the securities market.
\nServices by an acquiring bank, to any Nil
\nperson in relation to settlement of an
\namount upto two thousand rupees in a
\nNil
\n8
\nNil
\nNil
\nNil
\nNil
\nNil
\nNil
\nNil
\n35
\nHeading 9971
\nor
\nHeading 9991
\nsingle transaction transacted through
\ncredit card, debit card, charge card or
\nother payment card service.
\nExplanation. For the purposes
\nof this entry, “acquiring bank\u201d means any
\nba<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInsurance;
\n(m) Universal Health Insurance Scheme;
\n(n) Rashtriya Swasthya Bima Yojana;
\n(o) Coconut Palm Insurance Scheme;
\n(p) Pradhan Mantri Suraksha Bima Yojna;
\n(q) Niramaya Health Insurance Scheme
\n9
\nNil
\nNil
\n36
\nHeading 9971
\nimplemented by the Trust constituted
\nunder the provisions of the National Trust
\nfor the Welfare of Persons with Autism,
\nCerebral Palsy, Mental Retardation and
\nMultiple Disabilities Act, 1999 (44 of
\n1999).
\nServices of life
\nprovided under following schemes-
\ninsurance business
\nNil
\nNil
\nHeading 9991
\n(a) Janashree Bima Yojana;
\nor
\n(b) Aam Aadmi Bima Yojana;
\n(c) Life micro-insurance product as
\napproved by the Insurance Regulatory and
\nDevelopment Authority, having
\nmaximum amount of cover of fifty
\nthousand rupees;
\n(d) Varishtha Pension Bima Yojana;
\n(e) Pradhan
\nJyotiBima Yojana;
\nMantri
\nJeevan
\n(f) Pradhan Mantri Jan DhanYogana;
\n(g) Pradhan Mantri Vaya Vandan Yojana.
\n37
\nHeading 9971
\nor
\nHeading 9991
\nServic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOne time upfront amount (called as
\npremium, salami, cost, price, development
\ncharges or by any other name) leviable in
\nrespect of the service, by way of granting
\nlong term (thirty years, or more) lease of
\nindustrial plots, provided by the State
\nGovernment Industrial Development
\nCorporations or Undertakings to industrial
\nunits.
\nNil
\nServices provided by the Central Nil
\nGovernment, State Government, Union
\nterritory or local authority by way of
\nallowing a business entity to operate as a
\ntelecom service provider or use radio
\nfrequency spectrum during the period
\nprior to the 1st April, 2016, on payment of
\nlicence fee or spectrum user charges, as
\nthe case may be.
\nNil
\nNil
\n43
\nHeading 9973
\nServices of leasing of assets (rolling stock
\nassets including wagons, coaches, locos)
\nby the Indian Railways Finance
\nCorporation to Indian Railways.
\nNil
\nNil
\n44
\nHeading 9981
\nServices provided by an incubatee up to a Nil
\ntotal turnover of fifty lakh rupees in a
\nfi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nturnover up to twenty lakh rupees (ten
\nlakh rupees in thecase of special
\ncategory states) in the preceding
\nfinancial year;
\n(c) a senior advocate by way of legal
\nservices to-
\n(i) any person other than a business
\nentity; or
\n(ii) a business entity with an aggregate
\nturnover up to twenty lakh rupees (ten
\nlakh rupees in the case of special
\ncategory states) in the preceding
\nfinancial year.
\nServices by a veterinary clinic in relation
\nto health care of animals or birds.
\nServices provided by the Central
\nGovernment, State Government, Union
\nterritory or local authority by way of-
\n(a) registration required under any law for
\nthe time being in force;
\n(b) testing, calibration, safety check or
\ncertification relating to protection or
\nsafety of workers, consumers or public at
\nlarge, including fire license, required
\nunder any law for the time being in force.
\nTaxable services, provided or to be Nil
\nprovided, by a Technology Business
\nIncubator or a Science and Tech<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\n53
\nHeading 9985
\nNil
\nNil
\n54
\nHeading 9986
\nServices by way of sponsorship of
\nsporting events organised –
\n(a) by a national sports federation, or its
\naffiliated federations, where the
\nparticipating teams or individuals
\nrepresent any district, State, zone or
\nCountry;
\n(b) by Association of Indian Universities,
\nInter-University Sports Board, School
\nGames Federation of India, All India
\nSports Council for the Deaf, Paralympic
\nCommittee of India or Special Olympics
\nBharat;
\n(c) by the Central Civil Services Cultural
\nand Sports Board;
\n(d) as part of national games, by the
\nIndian Olympic Association; or
\n(e) under the Panchayat Yuva Kreeda Aur
\nKhel Abhiyaan Scheme.
\nServices relating to cultivation of plants Nil
\nand rearing of all life forms of animals,
\nexcept the rearing of horses, for food,
\nNil
\n13
\n55
\nHeading 9986
\nfibre, fuel, raw material or other similar
\nproducts or agricultural produce by way
\nof-
\n(a) agricultural operations directly related
\nto producti<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nforms of animals, except the rearing of
\nhorses, for food, fibre, fuel, raw material
\nor other similar products or agricultural
\nproduce.
\nNil
\nNil
\n56
\nHeading 9988
\nServices by way of slaughtering of Nil
\nanimals.
\nNil
\n55
\n57
\nHeading 9988
\nother
\nor
\nany
\nHeading
\nSection 8 and vegetables.
\nServices by way of pre-conditioning, pre-
\ncooling, ripening, waxing, retail packing,
\nlabelling of fruits and vegetables which
\ndo not change or alter the essential
\nof characteristics of the said fruits or
\nNil
\nNil
\n14
\n58
\nSection 9
\nHeading 9988
\nor
\nHeading 9992
\n59
\nHeading 9999
\n60
\nHeading 9991
\nServices provided by the National Centre Nil
\nfor Cold Chain Development under the
\nMinistry of Agriculture, Cooperation and
\nFarmer's Welfare by way of cold chain
\nknowledge dissemination.
\nServices by a foreign diplomatic mission
\nlocated in India.
\nServices by a specified organisation in
\nrespect of a religious pilgrimage
\nfacilitated by the Ministry of External
\nAffairs, t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhorses, for food, fibre, fuel, raw material
\nor other similar products.
\nServices provided by the Central Nil
\nGovernment, State Government, Union
\nterritory or local authority by way of
\nassignment of right to use any natural
\nresource where such right to use was
\nassigned by the Central Government,
\n15
\nNil
\n67
\n66
\n65
\n555
\nNil
\nNil
\nHeading 9991
\nHeading 9992
\nHeading 9992
\nState Government, Union territory or
\nlocal authority before the 1st April, 2016:
\nProvided that the exemption
\nshall apply only to tax payable on one
\ntime charge payable, in full upfront or in
\ninstallments, for assignment of right to
\nuse such natural resource.
\nServices provided by the Central
\nGovernment, State Government, Union
\nterritory by way of deputing officers after
\noffice hours or on holidays for inspection
\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 inst<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHeading 9992
\nor
\nHeading
\nor
\n9983
\nHeading 9991
\n70
\nHeading 9983
\n(a) two year full time Post Graduate
\nProgrammes in Management for the Post
\nGraduate Diploma in Management, to
\nwhich admissions are made on the basis
\nof Common Admission Test (CAT)
\nconducted by the Indian Institute of
\nManagement;
\n(b) fellow programme in Management;
\n(c) five year integrated programme in
\nManagement.
\nServices provided to a recognised sports
\nbody by-
\n(a) an individual as a player, referee,
\numpire, coach or team manager for
\nparticipation in a sporting event organised
\nby a recognized sports body;
\n(b) another recognised sports body.
\nAny services provided by,
\n(a) the National Skill Development
\nCorporation set up by the
\nGovernment of India;
\n(b) a Sector Skill Council approved
\nby the National Skill Development
\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
\nNatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nVocational Training.
\nServices provided to the Central
\nGovernment, State Government, Union
\nterritory administration under any training
\nprogramme for which total expenditure is
\nborne by the Central Government, State
\nGovernment,
\nterritory
\nadministration.
\nNil
\nNil
\nUnion
\n73
\nHeading 9993
\nServices provided by the cord blood
\nbanks by way of preservation of stem
\ncells or any other service in relation to
\nsuch preservation.
\nNil
\nNil
\n74
\nHeading 9993
\nServices by way of-
\nNil
\nNil
\n75
\n76
\nHeading 9994
\nHeading 9994
\n(a) health care services by a clinical
\nestablishment, an authorised medical
\npractitioner or para-medics;
\n(b) services provided by way of
\ntransportation of a patient in an
\nambulance, other than those specified in
\n(a) above.
\nServices provided by operators of the
\ncommon bio-medical waste treatment
\nfacility to a clinical establishment by way
\nof treatment or disposal of bio-medical
\nwaste or the processes incidental thereto.
\nServices by w<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnot apply to service provided by such
\nartist as a brand ambassador.
\n79
\nHeading 9996
\nServices by way of admission to a Nil
\nNil
\nmuseum, national park,
\nwildlife
\nsanctuary, tiger reserve or zoo.
\n80
\nHeading 9996
\nServices by way of training or coaching in Nil
\nNil
\n81
\nHeading 9996
\nrecreational activities relating to-
\n(a) arts or culture, or
\n(b) sports by charitable entities
\nregistered under section 12AA of the
\nIncome-tax Act.
\nServices by way of right to admission to-
\n(a) circus, dance, or theatrical
\nperformance including drama or ballet;
\n(b) award function, concert, pageant,
\nmusical performance or any sporting
\nevent other than a recognised sporting
\nevent;
\n19
\nNil
\nNil
\n(c) recognised sporting event, where the
\nconsideration for admission is not more
\nthan Rs 250 per person as referred to in
\n(a), (b) and (c) above.
\n2. Definitions. For the purposes of this notification, unless the context otherwise requires, –
\n(a) \u201cadvertisement\u201d means any form of p<\/p>\n
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\nconstituted under a State law for the time being in force for the purpose of regulating the marketing
\nof agricultural produce;
\n(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act,
\n1934 (22 of 1934);
\n(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports
\nAuthority of India Act, 1994 (55 of 1994.);
\n(h) “approved vocational education course” means, –
\n(i) a course run by an industrial training institute or an industrial training centre affiliated to the
\nNational Council for Vocational Training or State Council for Vocational Training offering
\ncourses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); 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
\nDeve<\/p>\n
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\nservice, property or actionable claim, event or endorsement of name, including a trade name, logo
\nor house mark of any person;
\n(n) “business entity\u201d means any person carrying out business;
\n(o) \u201cbusiness facilitator or business correspondent\u201d means an intermediary appointed under the
\nbusiness facilitator model or the business correspondent model by a banking company or an
\ninsurance company under the guidelines issued by the Reserve Bank of India;
\n(p) “Central Electricity Authority\u201d means the authority constituted under section 3 of the Electricity
\n(Supply) Act, 1948 (54 of 1948);
\n(q) “Central Transmission Utility\u201d shall have the same meaning as assigned to it in clause (10) of
\nsection 2 of the Electricity Act, 2003 (36 of 2003);
\n(r) “charitable 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 disabilit<\/p>\n
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\ncarry 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
\nVehicles Act, 1988 (59 of 1988);
\n(u)”courier agency\u201d means any person engaged in the door-to-door transportation of time-sensitive
\ndocuments, goods or articles utilising the services of a person, either directly or indirectly, to carry
\nor accompany such documents, goods or articles;
\n(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of
\nthe Customs Act, 1962 (52 of 1962);
\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\u201d means an individual or a firm or a body corpo<\/p>\n
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\nwatts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward,
\nmanufactured, constructed or adapted, equipped and maintained in accordance with such
\nspecifications, as may be prescribed in this behalf;
\n(zb) “general insurance business” has the same meaning as assigned to it in clause (g) of section 3
\nof the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
\n(zc) “general public\u201d means the body of people at large sufficiently defined by some common
\nquality of public or impersonal nature;
\n(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the
\nMotor Vehicles Act, 1988 (59 of 1988);
\n(ze) “goods transport agency\u201d 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 <\/p>\n
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\nBusiness Incubator or the Science and Technology Entrepreneurship Park to enable himself to
\ndevelop and produce hi-tech and innovative products;
\n(zi) \u201cinland waterway\u201d means national waterways as defined in clause (h) of section 2 of the Inland
\nWaterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as
\ndefined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);
\n(zj) “insurance company\u201d means a company carrying on life insurance business or general
\ninsurance business;
\n(zk) \u201cinterest” 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(zl) “intermediary” has the same mea<\/p>\n
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\ndoes 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
\nLife (Protection) Act, 1972 (53 of 1972);
\n(zr) “online information and database access or retrieval services\u201d shall have the same meaning as
\nassigned to it in clause (17) of the section 2of the Integrated goods and Services Tax Act, 2017(13 of
\n2017);
\n(zs) “original works” means- all new constructions;
\n(i) all types of additions and alterations to abandoned or damaged structures on land that are
\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\u201d means,-
\n(i) \u2018book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act,
\n1867 (25 of 1867), but does not include business directories, yellow<\/p>\n
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\n(B) by Association of Indian Universities, Inter-University Sports Board, School
\nGames Federation of India, All India Sports Council for the Deaf, Paralympic Committee
\nof India or Special Olympics Bharat;
\n(C) by Central Civil Services Cultural and Sports Board;
\n(D)
\nas part of national games, by Indian Olympic Association; or
\nunder Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
\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 inte<\/p>\n
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\nthe area under any municipal committee, municipal corporation, town area committee,
\ncantonment board or notified area committee; or any area that may be notified as an urban
\narea by the Central Government or a State Government;
\n(zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act,
\n1961 (25 of 1961);
\n(zze) “single residential unit\u201d means a self-contained residential unit which is designed for use,
\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<\/p>\n
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\nUnions Act, 1926(16 of 1926);
\n(zzo) “vessel” has the same meaning as assigned to it in clause (2) of section 2 of the Major Port
\nTrusts Act, 1963 (38 of 1963);
\n(zzp) “wildlife sanctuary\u201d means a sanctuary as defined in the clause (26) of the section 2 of The
\nWild Life (Protection) Act, 1972 (53 of 1972);
\n(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild
\nLife (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
\ncontext otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading”
\nin 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.
\n4. This notification shall come into force on the 1st day of July, 2017.
\nBy order and in the name o<\/p>\n
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