Notification No. 12/2017 - Central Tax (Rate) dated 28-06-2017 [Supply of Services exempted from CGST]

Notification No.12/2017-Central Tax (Rate) dt. 28-06-2017

In exercise of the powers conferred by [1][sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148,] of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 central 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, namely:-

 

Table

S.No.

Chapter, Section, Heading, Group or

Service Code (Tariff)

Description of Services

Rate

(per cent)

Condition

(1)

(2)

(3)

(4)

(5)

1.

Chapter 99

Services by an entity registered under section 12AA [2][or 12AB] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.

Nil

Nil

2.

Chapter 99

Services by way of transfer of a going concern, as a whole or an independent part thereof

Nil

Nil

3.

Chapter 99

Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority [3][***] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

Nil

Nil

[4][3A.

Chapter 99

Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority [5][***] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

Nil

Nil]

4.

Chapter 99

Services by [6][***] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution.

Nil

Nil

5.

Chapter 99

Services by a [7][[***] Governmental Authority] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.

Nil

Nil

6.

Chapter 99

Services by the Central Government, State Government, Union territory or local authority excluding the following services—

(a) services by the Department of Posts [8][***];

(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(c) transport of goods or passengers; or

(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.

Nil

Nil

7.

Chapter 99

Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to [9][such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)] in the preceding financial year.

Explanation-For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-

(a) services,-

(i) by the Department of Posts [10][***];

(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) of transport of goods or passengers; and

(b) services by way of renting of immovable property.

Nil

Nil

8.

Chapter 99

Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:

Provided that nothing contained in this entry shall apply to services-

(i) by the Department of Posts [11][***];

(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) of transport of goods or passengers.

Nil

Nil

9.

Chapter 99

Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees:

Provided that nothing contained in this entry shall apply to-

(i) services by the Department of Posts [12][***];

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) transport of goods or passengers:

Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.

Nil

Nil

[13][9A.

Chapter 99

Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.

Nil

Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017.]

[14][9AA.

Chapter 99

Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India [15][whenever rescheduled].

Nil

Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.]

[16][9AB

Chapter 99

Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India.

Nil

Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under AFC Women's Asia Cup 2022.]

[17][9B.

Chapter 99

Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).

Nil

Nil]

[18][9C.

Chapter 99

Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.

Nil

Nil]

[19][9D.

Chapter 99

Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA [20][or 12AB] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.

Nil

Nil]

10.

Heading 9954

Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.

Nil

Nil

[21][10A.

Heading 9954

Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.

Nil

Nil]

11.

Heading 9954

Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.

Nil

Nil

 

[22][11A.

Heading 9961 or Heading 9962

[23][Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.]

Nil

Nil]

[24][11B.

**

**

**

***]

12.

Heading 9963 or Heading 9972

Services by way of renting of residential dwelling for use as residence [25][except where the residential dwelling is rented to a registered person].

Nil

Nil

13.

Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9

Services by a person by way of-

(a) conduct of any religious ceremony;

(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 [26][or 12AB] 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:

Provided that nothing contained in entry (b) of this exemption shall apply to,-

(i) renting of rooms where charges are one thousand rupees or more per day;

(ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;

(iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.

Nil

Nil

[27][14.

**

**

**

**]

15.

Heading 9964

Transport of passengers, with or without accompanied belongings, by

[28][(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;]

(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or

(c) stage carriage other than air-conditioned stage carriage

[29][Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017)]

Nil

 

Nil

 

16.

Heading 9964

Services 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:

Provided that nothing contained in this entry shall apply on or after the expiry of a period of [30][three years] from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.

Nil

 

Nil

 

17.

Heading 9964

Service of transportation of passengers, with or without accompanied belongings, by—

(a) railways in a class other than—

(i) first class; or

(ii) an air-conditioned coach;

(b) metro, monorail or tramway;

(c) inland waterways;

(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and

(e) metered cabs or auto rickshaws (including e-rickshaws).

[31][Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017).]

Nil

 

Nil

 

18.

Heading 9965

Services by way of transportation of goods-

(a) by road except the services of—

(i) a goods transportation agency;

(ii) a courier agency;

(b) by inland waterways.

Nil

 

Nil

 

19.

Heading 9965

Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

Nil

 

Nil

 

[32][19A.

Heading 9965

Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.

Nil

Nothing contained in this serial number shall apply after the 30th day of September,  [33][2022].]

[34][19B.

Heading 9965

Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.

Nil

Nothing contained in this serial number shall apply after the 30th day of September, [35][2022].]

[36][19C.

Heading 9965

Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited.

Nil

 

Nil]

20.

Heading 9965

Services by way of transportation by rail or a vessel from one place in India to another of the following goods –

(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;

(b) defence or military equipments;

(c) newspaper or magazines registered with the Registrar of Newspapers;

[37][(d) ***;]

(e) agricultural produce;

(f) milk, salt and food grain including flours, pulses and rice; and

(g) organic manure.

Nil

 

Nil

 

21.

Heading 9965

or Heading 9967

Services provided by a goods transport agency, by way of transport in a goods carriage of -

(a) agricultural produce;

[38][(b) ***;]

[39][(c) ***;]

(d) milk, salt and food grain including flour, pulses and rice;

(e) organic manure;

(f) newspaper or magazines registered with the Registrar of Newspapers;

(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

(h) Defence or military equipments.

Nil

Nil

[40][21A.

Heading 9965 or Heading 9967

Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: -

(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or

(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or

(c) any Co-operative Society established by or under any law for the time being in force; or

(d) any body corporate established, by or under any law for the time being in force; or

(e) any partnership firm whether registered or not under any law including association of persons;

(f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

Nil

Nil]

[41][21B

Heading 9965 or Heading 9967

Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, -

(a) a Department or Establishment of the Central Government or State Government or Union territory; or

(b) local authority; or

(c) Governmental agencies,

which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.

Nil

Nil]

22.

Heading 9966 or Heading 9973

Services by way of giving on hire –

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

[42][(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or

Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle]

(b) to a goods transport agency, a means of transportation of goods.

[43][(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.]

Nil

Nil

23.

Heading 9967

Service by way of access to a road or a bridge on payment of toll charges.

Nil

 

Nil

 

[44][23A.

Heading 9967

Service by way of access to a road or a bridge on payment of annuity.

Nil

Nil]

24.

Heading 9967 or Heading 9985

Services by way of loading, unloading, packing, storage or warehousing of rice.

Nil

 

Nil

 

[45][24A.

Heading 9967 or Heading 9985

Services by way of warehousing of minor forest produce.

Nil

Nil]

[46][24B.

Heading 9967 or Heading 9985

[47][Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.]

Nil

Nil]

[48][24C

Chapter 9968

Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams).

Nil

Nil]

25.

Heading 9969

Transmission or distribution of electricity by an electricity transmission or distribution utility

Nil

 

Nil

[49][26.

**

**

**

**]

27.

Heading 9971

Services by way of

(a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services);

(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.

Nil

Nil

[50][27A

Heading 9971

Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY).

Nil

Nil]

28.

Heading 9971 or Heading 9991

Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).

Nil

 

Nil

 

29.

Heading 9971 Or 9991

Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.

Nil

Nil

[51][29A

Heading 9971 or 9991

Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.

Nil

Nil]

[52][29B.

Heading 9971 or Heading 9991

Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force.

Nil

Nil]

30.

Heading 9971 or Heading 9991

Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948).

Nil

Nil

31.

Heading 9971

Services 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).

Nil

Nil

[53][31A.

Heading 9971 or Heading 9991

Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).

Nil

Nil]

[54][31B.

Heading 9971 or Heading 9991

Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.

Nil

Nil]

[55][32.

**

***

**

***]

[56][33.

**

**

**

***]

34.

Heading 9971

Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.

Explanation—For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.

Nil

Nil

[57][34A.

Heading 9971

Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the [58][banking companies and] financial institutions

Nil

Nil]

35.

Heading 9971 or Heading 9991

Services of general insurance business provided under following schemes –

(a) Hut Insurance Scheme;

(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);

(c) Scheme for Insurance of Tribals;

(d) Janata Personal Accident Policy and Gramin Accident Policy;

(e) Group Personal Accident Policy for Self-Employed Women;

(f) Agricultural Pumpset and Failed Well Insurance;

(g) premia collected on export credit insurance;

(h) [59][Restructured Weather Based Crop Insurance Scheme (RWCIS)], approved by the Government of India and implemented by the Ministry of Agriculture;

(i) Jan Arogya Bima Policy;

(j) [60][Pradhan Mantri Fasal BimaYojana (PMFBY)]

(k) Pilot Scheme on Seed Crop Insurance;

(l) Central Sector Scheme on Cattle Insurance;

(m) Universal Health Insurance Scheme;

(n) Rashtriya Swasthya Bima Yojana;

(o) Coconut Palm Insurance Scheme;

(p) Pradhan Mantri Suraksha BimaYojna;

(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).

[61][(r) Bangla Shasya Bima]

Nil

Nil

36.

Heading 9971 or Heading 9991

Services of life insurance business provided under following schemes-

(a) Janashree Bima Yojana;

(b) Aam Aadmi Bima Yojana;

(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of [62][two lakhs] rupees;

(d) Varishtha Pension Bima Yojana;

(e) Pradhan Mantri Jeevan Jyoti Bima Yojana;

(f) Pradhan Mantri Jan Dhan Yogana;

(g) Pradhan Mantri Vaya Vandan Yojana.

Nil

Nil

[63][36A.

Heading 9971 or Heading 9991

Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 [64][or 40].

Nil

Nil]

37.

Heading 9971 or Heading 9991

Services by way of collection of contribution under the Atal Pension Yojana.

Nil

Nil

38.

Heading 9971 or Heading 9991

Services by way of collection of contribution under any pension scheme of the State Governments.

 

Nil

Nil

39.

Heading 9971 or Heading 9985

Services by the following persons in respective capacities –

(a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;

(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or

(c) business facilitator or a business correspondent to an insurance company in a rural area.

Nil

Nil

[65][39A.

Heading 9971

Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).

Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-

(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or

(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or

(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or

(iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.

Nil

Nil]

40.

Heading 9971 or Heading 9991

Services 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.

Nil

Nil

41.

Heading 9972

[66][Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having [67][20] per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.]

 

[68][Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have [69][20] per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory]

Nil

[70][Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area:

Provided further that the State Government concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard:

Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of central tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty:

Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the central tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same]

[71][41A.

Heading 9972

Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1 st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project )

Nil

Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights, or FSI (including additional FSI), or both, as is attributable to the residential apartments, which remain unbooked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner –

[GST payable on TDR or FSI (including additional FSI) or both for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project)

Provided further that tax payable in terms of the first proviso hereinabove shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation.

The liability to pay central tax on the said portion of the development rights or FSI, or both, calculated as above, shall arise on the date of completion or first occupation of the project, as the case may be, whichever is earlier.]

[72][41B.

Heading 9972

Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.

The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:

[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project).

Nil

Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, as is attributable to the residential apartments, which remain un- booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner -

[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project);

Provided further that the tax payable in terms of the first proviso shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation.

The liability to pay central tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion certificate or first occupation of the project, as the case may be.]

42.

Heading 9973 or Heading 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.

Nil

Nil

[73][43.

**

**

**

**]

44.

Heading 9981

Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-

(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and

(b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee.

Nil

Nil

45.

Heading 9982 or Heading 9991

Services provided by-

(a) an arbitral tribunal to –

(i) any person other than a business entity; or

(ii) a business entity with an aggregate turnover up to [74][such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)];

[75][(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity]

(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-

(i) an advocate or partnership firm of advocates providing legal services;

(ii) any person other than a business entity; or

(iii) a business entity with an aggregate turnover up to [76][such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)];

[77][(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.]

(c) a senior advocate by way of legal services to-

(i) any person other than a business entity; or

(ii) a business entity with an aggregate turnover up to [78][such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)].

[79][(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.]

 Nil

Nil

46.

Heading 9983

Services by a veterinary clinic in relation to health care of animals or birds.

Nil

Nil

47.

Heading 9983 or Heading 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of-

(a) registration required under any law for the time being in force;

(b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.

Nil

Nil

[80][47A.

**

**

**

**]

48.

Heading 9983 or any other Heading of Chapter 99

Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.

Nil

Nil

49.

Heading 9984

Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.

Nil

Nil

50.

Heading 9984

Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.

Nil

Nil      

[81][51.

**

**

*

*]

52.

Heading 9985

Services by an organiser to any person in respect of a business exhibition held outside India

Nil

Nil

[82][52A

Heading 9985

Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India:

Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less:

Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day.

Explanation. - “foreign tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

Illustrations:

A tour operator provides a tour operator service to a foreign tourist as follows: -

(a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% Nil Nil”; of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-);

(b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-);

(c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-).

Nil

Nil]

53.

Heading 9985

Services by way of sponsorship of sporting events organised -

(a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;

(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;

(c) by the Central Civil Services Cultural and Sports Board;

(d) as part of national games, by the Indian Olympic Association; or

(e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.

Nil

Nil

[83][53A

**

**

**

**]

54.

Heading 9986

Services relating 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 by way of—

(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;

(b) supply of farm labour;

(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;

(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

(e) loading, unloading, packing, storage or warehousing of agricultural produce;

(f) agricultural extension services;

(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

[84][(h) ***]

Nil

Nil

55.

Heading 9986

Carrying 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.

Nil

Nil

[85][55A

Heading 9986

Services by way of artificial insemination of livestock (other than horses).

Nil

Nil]

[86][56.

**

**

**

**]

57.

Heading 9988 or any other Heading of Section 8 and Section 9

Services 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.

Nil

Nil

58.

Heading 9988 or Heading 9992

Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination.

Nil

Nil

59.

Heading 9999

Services by a foreign diplomatic mission located in India.

Nil

Nil

60.

Heading 9991

Services by a specified organisation in respect of a religious pilgrimage facilitated by [87][***], the Government of India, under bilateral arrangement.

Nil

Nil

61.

Heading 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.

Nil

Nil

[88][61A

Heading 9991

Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States.

Nil

Nil]

62.

Heading 9991 or Heading 9997

Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.

Nil

Nil

63.

Heading 9991

Services 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.

Nil

Nil

64.

Heading 9991 or Heading 9973

Services 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:

Provided 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.

Nil

Nil

65.

Heading 9991

Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.

Nil

Nil

[89][65A

Heading 9991

Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).

Nil

Nil]

[90][65B

Heading 9991 or any other Heading

Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders.

Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.

 

Nil

Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and

where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.]

66.

[91][Heading 9992 or Heading 9963]

Services provided -

(a) by an educational institution to its students, faculty and staff;

[92][(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee]

(b) to an educational institution, by way of,-

(i) transportation of students, faculty and staff;

(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;

(iii) security or cleaning or house-keeping services performed in such educational institution;

(iv) services relating to admission to, or conduct of examination by, such institution; [93][***];

[94][(v) supply of online educational journals or periodicals:]

Provided that nothing contained in [95][sub-items (i), (ii) and (iii) of item (b)] shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.

[96][Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-

(i) pre-school education and education up to higher secondary school or equivalent; or

(ii) education as a part of an approved vocational education course.]

Nil

Nil

[97][67

*

*

*

*]

68.

Heading 9992 or Heading 9996

Services provided to a recognised sports body by-

(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;

(b) another recognised sports body.

Nil

Nil

69.

Heading 9992 or Heading 9983 or Heading 9991

Any services provided by, _

(a) the National Skill Development Corporation set up by the Government of India;

(b) a Sector Skill Council approved by the National Skill Development Corporation;

(c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;

(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-

(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or

(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or

(iii) any other Scheme implemented by the National Skill Development Corporation.

Nil

Nil

70.

Heading 9983 or Heading 9985 or Heading 9992

Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.

Nil

Nil

71.

Heading 9992

Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.

Nil

Nil

72.

Heading 9992

Services provided to the Central Government, State Government, Union territory administration under any training programme for which [98][75% or more of the] total expenditure is borne by the Central Government, State Government, Union territory administration.

Nil

Nil

[99][73.

**

**

**

**]

74.

Heading 9993

Services by way of-

(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;

[100][Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.]

(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.

Nil

Nil

[101][74A

Heading 9993

Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA [102][or 12AB] of the Income tax Act, 1961 (43 of 1961).

Nil

Nil]

[103][75.

*

*

*

**]

76.

Heading 9994

Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.

Nil

Nil

77.

Heading 9995

Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –

(a) as a trade union;

(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or

(c) up to an amount of [104][seven thousand five hundred] rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex.

Nil

Nil

[105][77A

Heading 9995

Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-

(i) activities relating to the welfare of industrial or agricultural labour or farmers; or

(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,

to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.

Nil

Nil]

78.

Heading 9996

Services by an artist by way of a performance in folk or classical art forms of-

(a) music, or

(b) dance, or

(c) theatre,

if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:

Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.

Nil

Nil

79.

Heading 9996

Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.

Nil

Nil

[106][79A.

Heading 9996

Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force

Nil

Nil]

80.

Heading 9996

[107][Services by way of training or coaching in-

(a) recreational activities relating to arts or culture, by an individual, or

(b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.]

Nil

Nil

81.

Heading 9996

[108][Services by way of right to admission to-

(a) circus, dance, or theatrical performance including drama or ballet;

(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;

(c) recognised sporting event;

(d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person.]

Nil

Nil

[109][82.

Chapter 9996

Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.

Nil

Nil]

[110][82A.

Heading 9996

Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 [111][[whenever rescheduled]].

Nil

Nil]

[112][82B

Heading 9996

Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022

Nil

Nil]

 

[113][1A. Value of supply of service by way of transfer of development rights or FSI by a person to the promoter against consideration in the form of residential or commercial apartments shall be deemed to be equal to the value of similar apartments charged by the promoter from the independent buyers nearest to the date on which such development rights or FSI is transferred to the promoter.]

[114][1B. Value of portion of residential or commercial apartments remaining un-booked on the date of issuance of completion certificate or first occupation, as the case may be, shall be deemed to be equal to the value of similar apartments charged by the promoter nearest to the date of issuance of completion certificate or first occupation, as the case may be.]

 

[1] Substituted for “sub-section (1) of section 11” by Notification No. 04/2019-Central Tax (Rate) dt. 29-03-2019 wef 01-04-2019.

[2] Words inserted by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[3] Words “or a Governmental authority (a)[or a Government Entity]” omitted by Notification No. 16/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022.

(a) Words inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[4] Entry inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[5] Words “or a Governmental authority or a Government Entity” omitted by Notification No. 16/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022.

[6] Words “Central Government, State Government, Union territory, local authority or” omitted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[7] Words “Central Government, State Government, Union territory, local authority or” omitted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier substituted for “governmental authority” by Notification No. 32/2017-Central Tax (Rate) dt. 13-10-2017.

[8] Words “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” omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[9] Substituted for “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year” by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[10] Words “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” omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[11] Words “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” omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[12] Words “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” omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[13] Entry inserted by Notification No. 21/2017-Central Tax (Rate) dt. 22-08-2017.

[14] Entry inserted by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[15] Words inserted by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[16] Entry inserted by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[17] Entry inserted by Notification No. 30/2017-Central Tax (Rate) dt. 29-09-2017.

[18] Entry inserted by Notification No. 32/2017-Central Tax (Rate) dt. 13-10-2017.

[19] Entry inserted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[20] Words inserted by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[21] Entry inserted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[22] Entry inserted by Notification No. 21/2017-Central Tax (Rate) dt. 22-08-2017.

[23] Entry substituted by Notification No. 47/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017 for

Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.

 

[24] Entry omitted by Notification No. 47/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier inserted by Notification No. 21/2017-Central Tax (Rate) dt. 22-08-2017 as

11B.

Heading 9961 or Heading 9962

Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.

Nil

Nil

 

[25] Words inserted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[26] Words inserted by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[27] Entry omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

14.

Heading 9963

Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having (a)[value of supply] of a unit of accommodation below (b)[or equal to] one thousand rupees per day or equivalent.

Nil

 

Nil

 

(a) Substituted for “declared tarrif” by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

(b) Words inserted by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[28] Clause substituted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for

(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;

 

[29] Proviso inserted by Notification No. 16/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022.

[30] Substituted for “one year” by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[31] Proviso inserted by Notification No. 16/2021-Central Tax (Rate) dt. 18-11-2021 wef 01-01-2022.

[32] Entry inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[33] Substituted for “2021” by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier

3) Substituted for “2020” by Notification No. 04/2020-Central Tax (Rate) dt. 30-09-2020 wef 01-10-2020.

2) Substituted for “2019” by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

1) Substituted for “2018” by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[34] Entry inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[35] Substituted for “2021” by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier

3) Substituted for “2020” by Notification No. 04/2020-Central Tax (Rate) dt. 30-09-2020 wef 01-10-2020.

2) Substituted for “2019” by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

1) Substituted for “2018” by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[36] Entry inserted by Notification No. 05/2020-Central Tax (Rate) dt. 16-10-2020.

[37] Clause omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

(d) railway equipments or materials

 

[38] Clause omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

(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;

 

[39] Clause omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty

 

[40] Entry inserted by Notification No. 32/2017-Central Tax (Rate) dt. 13-10-2017.

[41] Entry inserted by Notification No. 28/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[42] Inserted by Notification No. 13/2019-Central Tax (Rate) dt. 31-07-2019 wef 01-08-2019.

[43] Clause inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[44] Entry inserted by Notification No. 32/2017-Central Tax (Rate) dt. 13-10-2017.

[45] Entry inserted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[46] Entry inserted by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[47] Entry substituted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for

Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea

 

[48] Entry inserted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[49] Entry omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

26.

Heading 9971

Services by the Reserve Bank of India

Nil

Nil

 

[50] Entry inserted by Notification No. 28/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[51] Entry inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[52] Entry inserted by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[53] Entry inserted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[54] Entry inserted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[55] Entry omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

32.

Heading 9971

Services 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).

Nil

Nil

 

[56] Entry omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

33.

Heading 9971

Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market

Nil

Nil

 

[57] Entry inserted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[58] Words inserted by Notification No. 28/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[59] Substituted for word “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme” by Notification No. 21/2017-Central Tax (Rate) dt. 22-08-2017.

[60] Substituted for word “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)” by Notification No. 21/2017-Central Tax (Rate) dt. 22-08-2017.

[61] Inserted by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[62] Substituted for words “fifty thousands” by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[63] Entry inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[64] Words inserted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[65] Entry inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[66] Entry substituted by Notification No. 32/2017-Central Tax (Rate) dt. 13-10-2017 for

One 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.

 

[67] Substituted for words “50” by Notification No. 28/2019-Central Tax (Rate) dt. 31-12-2019 wef 01-01-2020.

[68] Explanation inserted by Notification No. 23/2018-Central Tax (Rate) dt. 20-09-2018.

[69] Substituted for words “50” by Notification No. 28/2019-Central Tax (Rate) dt. 31-12-2019 wef 01-01-2020.

[70] Proviso inserted by Notification No. 28/2019-Central Tax (Rate) dt. 31-12-2019 wef 01-01-2020.

[71] Entry inserted by Notification No. 04/2019-Central Tax (Rate) dt. 29-03-2019 wef 01-04-2019.

[72] Entry inserted by Notification No. 04/2019-Central Tax (Rate) dt. 29-03-2019 wef 01-04-2019.

[73] Entry omitted by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier it read as

43.

Heading 9973

Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.

Nil

Nil

 

[74] Substituted for “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year” by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[75] Inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[76] Substituted for “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year” by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[77] Inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[78] Substituted for words “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year” by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[79] Inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[80] Entry omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier inserted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018 as

47A.

Heading 9983 or Heading 9991

Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.

Nil

Nil]

 

[81] Entry omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

51.

Heading 9984

Services 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.

Nil

Nil

 

[82] Entry inserted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[83] Entry omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Entry inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018 as

53A

Heading 9985

Services by way of fumigation in a warehouse of agricultural produce.

Nil

Nil]

 

[84] Clause omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018. as

(h) services by way of fumigation in a warehouse of agricultural produce.

 

[85] Entry inserted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[86] Entry omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

56.

Heading 9988

Services by way of slaughtering of animals.

Nil

Nil

 

[87] Words “the Ministry of External Affairs” omitted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[88] Entry inserted by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[89] Entry nserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[90] Entry inserted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[91] Substituted for “Heading 9992” by Notification No. 28/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[92] Inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[93] Words “upto higher secondary” omitted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[94] Inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[95] Substituted for “entry (b)” by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[96] Proviso inserted by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[97] Entry omitted by Notification No. 28/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019. Earlier it read as under

67.

Heading 9992

Services 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: - (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; (b) fellow programme in Management; (c) five year integrated programme in Management.

Nil

Nil

 

[98] Words inserted by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[99] Entry omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

73.

Heading 9993

Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.

Nil

Nil

 

[100] Proviso inserted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[101] Entry inserted by Notification No. 28/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[102] Words inserted by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[103] Entry omitted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier it read as

75.

Heading 9994

Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.

Nil

Nil

 

[104] Substituted for “five thousands” by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

[105] Entry inserted by Notification No. 14/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[106] Entry inserted by Notification No. 47/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017.

[107] Entry substituted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022 for

Services by way of training or coaching in recreational activities relating to-

(a) arts or culture, or

(b) sports by charitable entities registered under section 12AA (i)[or 12AB] of the Income-tax Act.

(i) Words inserted by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

 

[108] Substituted for the entry in column (3) by Notification No. 02/2018-Central Tax (Rate) dt. 25-01-2018.

Services by way of right to admission to-

(a) circus, dance, or theatrical performance including drama or ballet;

(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;

(c) recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above.

 

[109] Entry inserted by Notification No. 25/2017-Central Tax (Rate) dt. 21-09-2017.

[110] Entry inserted by Notification No. 21/2019-Central Tax (Rate) dt. 30-09-2019 wef 01-10-2019.

[111] Words inserted by Notification No. 04/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[112] Words inserted by Notification No. 07/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021.

[113] Inserted by Notification No. 04/2019-Central Tax (Rate) dt. 29-03-2019 wef 01-04-2019.

[114] Inserted by Notification No. 04/2019-Central Tax (Rate) dt. 29-03-2019 wef 01-04-2019.

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