Chapter 99
Services – Exemption from GST
GST
Services received from a provider of service located in a non- taxable territory by –
\n(a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;
\n(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
\n19[(ba) way of supply of online educational journals or periodicals to an educational institution other than an institution providing services by way of
\n (i) pre-school education and education up to higher secondary school or equivalent; or
\n (ii) education as a part of an approved vocational education course;]
\n(c) a person located in a non-taxable territory:
\n117[Provided that the exemption shall not apply to online information and database access or retrieval services r<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as a part of an approved vocational education course; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all not apply to – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an institution providing services by way of,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ormation and database access or retrieval services received by persons specified in entry (a) or entry (b); or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y way of,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Chapter 99Services – Exemption from GSTGSTServices received from a provider of service located in a non- taxable territory by – (a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity … Continue reading “Chapter 99”<\/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-7495","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7495","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=7495"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7495\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(zf) Governmental Authority” means an authority or a board or any other body, –
\n (i) set up by an Act of Parliament or a State Legislature; or
\n (ii) established by any Government,
\n with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
\n(zza) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
\n 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(zzm) “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
\n******<\/p>\n
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\n (i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or
\n (ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
\nDefinitions
\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 134[National Council for Vocational Education and 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, approved by the 135[National Council for Vocational Education and Training], run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;
\n(r) “charitable activities” means acti<\/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(zf) Governmental Authority” means an authority or a board or any other body, –
\n (i) set up by an Act of Parliament or a State Legislature; or
\n (ii) established by any Government,
\n with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
\n(zza) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
\n the area under any municipal committee, municipal corporation, town area committee, cantonment board<\/p>\n
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\n(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
\nDefinitions
\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 134[National Council for Vocational Education and 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, approved by the 135[National Council for Vocational Education and Training], run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;
\n(r) “charitable activities” means activities relating to –
\n (i) public he<\/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(zf) Governmental Authority” means an authority or a board or any other body, –
\n (i) set up by an Act of Parliament or a State Legislature; or
\n (ii) established by any Government,
\n with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
\n(zza) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
\n the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any<\/p>\n
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