Exemption on supply of services under OGST Act.
S.R.O. No. 306\/2017 Dated:- 29-6-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
\nNOTIFICATION
\nThe 29th June, 2017
\nS.R.O. No. 306\/2017- In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 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 Goods and Services Tax Council, do hereby exempt 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 (5) of the said Table.\n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uthority 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 thing contained in this entry shall apply to services- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gle residential unit otherwise than as a part of a residential complex. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n age. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tural produce; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nNil = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Personal Accident Policy and Gramin Accident Policy; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n case of special category states) in the preceding financial year; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es by way of lending of books, publications or any other knowledge-enhancing content or material. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g, storage or warehousing of agricultural produce; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er such contract. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n il = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (2 of 1934); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n w” means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n logy Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s an urban area by the Central Government or a State Government; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Exemption on supply of services under OGST Act.S.R.O. No. 306\/2017 Dated:- 29-6-2017 Orissa SGSTGST – StatesOrissa SGSTOrissa SGSTFINANCE DEPARTMENT NOTIFICATION The 29th June, 2017 S.R.O. No. 306\/2017- In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State … Continue reading “Exemption on supply of services under OGST Act.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6210","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6210","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=6210"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6210\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6210"}],"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
\nServices by the Central Government, State Government, Union territory or local authority excluding the following services-
\n(a) services by the Department of Posts by way of speed post, express parcel
\npost, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
\n(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
\n(c) transport of goods or passengers; or
\n(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.
\nNil
\nNil
\n7
\nChapter 99
\nServices provided by the Central Government<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
\n(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
\n(iii) of transport of goods or passengers.
\nNil
\nNil
\n9
\nChapter 99
\nServices provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees:
\nProvided that nothing contained in this entry shall apply to-
\n(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
\n(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
\n(iii) t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n12
\nHeading 9963
\nor
\nHeading 9972
\nServices by way of renting of residential dwelling for use as residence.
\nNil
\nNil
\n13
\nHeading 9963
\nor
\nHeading 9972
\nor
\nHeading 9995
\nor
\nany other Heading of Section 9
\nServices by a person by way of-
\n(a) conduct of any religious ceremony;
\n(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:
\nProvided that nothing contained in entry (b) of this exemption shall apply to,-
\n(i) renting of rooms where charges are one thousand rupees or more per day;
\n(ii) renting of premis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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:
\nProvided 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
\nService of transportation of passengers, with or without accompanied belongings, by-
\n(a) railways in a class other than-
\n(i) first class; or
\n(ii) an air-conditioned coach;
\n(b) metro, monorail or tramway;
\n(c) inland waterways;
\n(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
\n(e) metered cabs or auto rickshaws
\n(including e-rickshaws).
\nNil
\nNil
\n18
\nHeading 99<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
\n(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;
\n(d) milk, salt and food grain including flour, pulses and rice;
\n(e) organic manure;
\n(f) newspaper or magazines registered with the Registrar of Newspapers;
\n(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
\n(h) defence or military equipments.
\nNil
\nNil
\n22
\nHeading 9966
\nor
\nHeading 9973
\nServices by way of giving on hire –
\n(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
\n(b) to a goods transport agency, a means of transportation of goods.
\nNil
\nNil
\n23
\nHeading 9967
\nService by way of access to a road or a bridge on payment of toll charges.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n29
\nHeading 9971
\nor
\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
\nthe Group Insurance Schemes of the Central Government.
\nNil
\nNil
\n30
\nHeading 9971
\nor
\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 Act, 1952 (19 of 1952).
\nNil
\nNil
\n32
\nHeading 9971
\nServices provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999).
\nNil
\nNil
\n33
\nHeading 9971
\nServices provided by the Securities and Exchange Board of India set up under the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(e) Group Personal Accident Policy for Self-Employed Women;
\n(f) Agricultural Pumpset and Failed Well Insurance;
\n(g) premia collected on export credit insurance;
\n(h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;
\n(i) Jan Arogya Bima Policy;
\n(j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
\n(k) Pilot Scheme on Seed Crop Insurance;
\n(l) Central Sector Scheme on Cattle Insurance;
\n(m) Universal Health Insurance Scheme;
\n(n) Rashtriya Swasthya Bima Yojana;
\n(o) Coconut Palm Insurance Scheme;
\n(p) Pradhan Mantri Suraksha BimaYojna;
\n(q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
\nNil
\nNil\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(c) business facilitator or a business correspondent to an insurance company in a rural area.
\nNil
\nNil
\n40
\nHeading 9971
\nor
\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 charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units.
\nNil
\nNil
\n42
\nHeading 9973
\nor
\nHeading 9991
\nServices provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
\n(i) an advocate or partnership firm of advocates providing legal services;
\n(ii) any person other than a business entity; or
\n(iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year;
\n(c) a senior advocate by way of legal services to-
\n(i) any person other than a business entity; or
\n(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.
\nNil
\nNil
\n46
\nHeading 9983
\nServices by a veterinary clinic in relation to health care of animals or birds.
\nNil
\nNil
\n47
\nHeading 9983
\nor
\nHeading 9991
\nServices provided by the Central Government, State Government, Union territory or local au<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nServices by way of sponsorship of sporting events organised –
\n(a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;
\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 the Central Civil Services Cultural and Sports Board;
\n(d) as part of national games, by the Indian Olympic Asso<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(f) agricultural extension services;
\n(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
\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, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
\nNil
\nNil
\n56
\nHeading 9988
\nServices by way of slaughtering of animals.
\nNil
\nNil
\n57
\nHeading 9988
\nor
\nany other Heading of Section 8 and Section 9
\nServices by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
\nNil
\nNil
\n58
\nHeading 9988
\nor
\nHeading 9992
\nServices provided by the National Centre for Cold Chain<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nHeading 9973
\nServices provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016:
\nProvided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.
\nNil
\nNil
\n65
\nHeading 9991
\nServices provided by the Central Government, State Governme<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n67
\nHeading 9992
\nServices provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: –
\n(a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management;
\n(b) fellow programme in Management;
\n(c) five year integrated programme in Management.
\nNil
\nNil
\n68
\nHeading 9992
\nor
\nHeading 9996
\nServices provided to a recognised sports body by-
\n(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;
\n(b) another recognised sports body.
\nNil
\nNil
\n69
\nHeading 9992
\nor
\nHeading 9983 or
\nHeading 9991
\nAny services provided by, _
\n(a) the National Skill Development Corporation set up by the Governme<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNil
\nNil
\n72
\nHeading 9992
\nServices provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration.
\nNil
\nNil
\n73
\nHeading 9993
\nServices provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.
\nNil
\nNil
\n74
\nHeading 9993
\nServices by way of-
\n(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;
\n(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
\nNil
\nNil
\n75
\nHeading 9994
\nServices provide<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof-
\n(a) music, or
\n(b) dance, or
\n(c) theatre,
\nif the consideration charged for such performance is not more than one lakh and fifty thousand rupees:
\nProvided that the exemption shall not apply to service provided by such artist as a brand ambassador.
\nNil
\nNil
\n79
\nHeading 9996
\nServices by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.
\nNil
\nNil
\n80
\nHeading 9996
\nServices by way of training or coaching in recreational activities relating to-
\n(a) arts or culture, or
\n(b) sports by charitable entities registered under section 12AA of the Income-tax Act.
\nNil
\nNil
\n81
\nHeading 9996
\nServices by way of right to admission to-
\n(a) circus, dance, or theatrical performance including drama or ballet;
\n(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
\n(c) recognised sporting event, where the consideration for admission is not more than ₹ 250 per person as referred to in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(e) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce;
\n(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
\n(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
\n(h) “approved vocational education course” means, –
\n (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
\n (ii) a Modular Employable Skill Course, approv<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(m) “brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person;
\n(n) “business entity” means any person carrying out business;
\n(o) “business facilitator or business correspondent” means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India;
\n(p) “Central Electricity Authority” means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948);
\n(q) “Central Transmission Utility” shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003);
\n(r) “charitable activities” means activities relating to –
\n (i) public health by way of ,-
\n (A) care or counseling of
\n (I) terminally ill persons <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(t) “contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
\n(u) “courier agency” means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;
\n(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);
\n(w) “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit;
\n(x) “distributor or selling agent” means an indi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(zb) “general insurance business” has the same meaning as assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
\n(zc) “general public” means the body of people at large sufficiently defined by some common quality of public or impersonal nature;
\n(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
\n(ze) “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called;
\n(zf) “governmental authority” has the same meaning as assigned to it <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(zi) “inland waterway” means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);
\n(zj) “insurance company” means a company carrying on life insurance business or general insurance business;
\n(zk) “interest” means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised;
\n(zl) “intermediary” has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Serv<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(zq)”national park” has the same meaning as assigned to it in clause (21) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972);
\n(zr) “online information and database access or retrieval services” shall have the same meaning as assigned to it in clause (17) of the section 2 of the Integrated goods and Services Tax Act, 2017 (13 of 2017);
\n(zs) “original works” means- all new constructions;
\n (i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
\n (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise;
\n(zt) “print media” means,-
\n (i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;
\n (ii) 'newspaper' as defined in sub-section (1) of<\/p>\n
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\n (C) by Central Civil Services Cultural and Sports Board;
\n (D) as part of national games, by Indian Olympic Association; or
\n (E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
\n(zx) “recognised sports body” means –
\n (i) the Indian Olympic Association;
\n (ii) Sports Authority of India;
\n (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;
\n (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government;
\n (v) the International Olympic Association or a federation recognised by the International Olympic Association; or
\n (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;
\n(zy) “religious place” means a place which is primaril<\/p>\n
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\n(zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);
\n(zze) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;
\n(zzf) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 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, 2002 (35 of 2002);
\n(zzh) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
\n(zzi) “State Electricity Board” means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948);
\n(z<\/p>\n
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