GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the Union territory tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Central Goods and Services tax Rules, 2017, from any supplier, who is not registered, from the whole of the Union territory tax leviable thereon under sub-section (4) of section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017).
2. This notification shall come into force with effect from the 1st day of July, 2017.
(Mohit Tewari) Under Secretary to the Government of India
GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 7, sub- section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with and sub-section (5) of section 15 and sub- section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,
and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the union territory tax, on the intra- State supply of service of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of service as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-
Table
Sl No.
Chapter, Section or Heading
Description of Service
Rate (per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
1
Chapter 99
All Services
2
Section 5
Construction Services
3
Heading 9954 (Construction service)
(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building 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. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)
9
–
(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Service Tax Act, 2017.
9
–
(iii) construction service other than (i) and (ii) above.
9
–
4
Section 6
Distributive Trade Service; Accommodation, Food and Beverage Service; Transport Service; Gas and
Electricity Distribution Services
5
Heading 9961
Services in wholesale trade. Explanation.- This service does not include sale or purchase of goods but includes: Service of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ Service of electronic whole sale agents and brokers, Service of whole sale auctioning houses.
9
–
6
Heading 9962
Services in retail trade. Explanation.– This service does not include sale or purchase of goods
9
–
7
Heading 9963 (Accommodation, food and beverage services)
(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air- conditioning or central air-heating in any part of the establishment, at any time during the year and nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
6
–
(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation.- “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.
6
–
(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or
9
–
permit or by whatever name called to serve alcoholic liquor for human consumption.
(iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year.
9
–
(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.
9
–
(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. Explanation.- “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.
9
–
(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.
9
–
(viii) Accommodation in hotels including five
14
–
star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation.-“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.
(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.
9
–
8
Heading 9964 (Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
2.5
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying union territory tax or integrated tax on the supply of the service
Transport of passengers, with or without accompanied belongings by-air conditioned contract carriage other than motorcab;air conditioned stage carriage;radio taxi. Explanation.- “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);“stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;“radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
2.5
Provided that credit of input tax charged on goods or services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.
2.5
Provided that credit of input tax charged on goods used in supplying
the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
6
–
(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above.
9
–
9
Heading 9965 (Goods transport services)
(i) Transport of goods by rail (other than services specified at item no. (iv)).
2.5
Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying union territory tax or integrated tax on the supply of the service
(ii) Transport of goods in a vessel.
2.5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not
been taken [Please refer to Explanation no. (iv)]
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- “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.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of goods in containers by rail by any person other than Indian Railways.
6
–
(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
9
–
10
Heading 9966 (Rental services of transport vehicles)
(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ii) Rental services of transport vehicles with or without operators, other than (i) above.
9
–
11
Heading 9967 (Supporting services in transport)
(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- “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.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ii) Supporting services in transport other than (i) above.
9
–
12
Heading 9968
Postal and courier services.
9
–
13
Heading 9969
Electricity, gas, water and other distribution services.
9
–
14
Section 7
Financial and related services; real estateservices; and rental and leasing services.
15
Heading 9971 (Financial and
(i) Services provided by a foreman of a chit fund in relation to chit.
6
Provided that credit of input tax
related services)
Explanation.- “chit” means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount;“foreman of a chit fund” shall have the same meaning as is assigned to the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).
charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of union territory tax as on supply of like goods involving transfer of title in goods
–
(iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
Same rate of union territory tax as on supply of like goods involving transfer of title in goods
–
Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;“scheduled air transport service” means an air transport service undertaken between
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
(v) Financial and related services other than (i), (ii), (iii) and (iv) above.
9
–
16
Heading 9972
Real estate services.
9
–
17
Heading 9973 (Leasing or rental services, with or without operator)
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.
6
–
(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)]
9
–
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of union territory tax as on supply of like goods involving transfer of title in goods
–
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
Same rate of union territory tax as on supply of like goods involving transfer of title in goods
–
(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5
2.5
Provided that credit of input tax charged on goods used in supplying
of Schedule II of the Central Goods and Services Act, 2017. Explanation.- “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;“scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;“scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
the service has not been taken [Please refer to Explanation no. (iv)]
(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.
Same rate of union territory tax as applicable on supply of like goods involving transfer of title in goods
–
18
Section 8
Business and Production Services
19
Heading 9981
Research and development services.
9
–
20
Heading 9982
Legal and accounting services.
9
–
21
Heading 9983 (Other professional, technical and business services)
(i) Selling of space for advertisement in print media.
2.5
–
(ii) Other professional, technical and business services other than (i) above.
9
–
22
Heading 9984
Telecommunications, broadcasting and information supply services.
9
–
23
Heading 9985 (Support services)
(i) Supply of tour operators services. Explanation.- “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and
2.5
1. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
includes any person engaged in the business of operating tours.
[Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
(ii) Support services other than (i) above
9
–
24
Heading 9986
(i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean – (i) 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— agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;supply of farm labour;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
Nil
–
the primary market; renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;loading, unloading, packing, storage or warehousing of agricultural produce;agricultural extension services;services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.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.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.
(ii) Support services to mining, electricity, gas and water distribution.
9
–
25
Heading 9987
Maintenance, repair and installation (except construction) services.
9
–
26
Heading 9988 (Manufacturin g services on physical inputs (goods) owned by others)
Services by way of job work in relation to-Printing of newspapers;Textile yarns (other than of man-made fibres) and textile fabrics; Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);Printing of books (including Braille books), journals and periodicals; Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,- by polymerisation of organic monomers
2.5
–
to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
(ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above.
9
–
27
Heading 9989
Other manufacturing services; publishing, printing and reproduction services; materials recovery services.
9
–
28
Section 9
Community, Social and Personal Services and other miscellaneous services
29
Heading 9991
Public administration and other services provided to the community as a whole; compulsory social security services.
9
–
30
Heading 9992
Education services.
9
–
31
Heading 9993
Human health and social care services.
9
–
32
Heading 9994
Sewage and waste collection, treatment and disposal and other environmental protection services.
9
–
33
Heading 9995
Services of membership organisations.
9
–
34
Heading 9996 (Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama.
9
–
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
9
–
(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like.
14
–
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in
14
–
such club.
(v) Gambling.
14
–
(vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above.
9
–
35
Heading 9997
Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified).
9
–
36
Heading 9998
Domestic services.
9
–
37
Heading 9999
Services provided by extraterritorial organisations and bodies.
9
–
In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation .– For the purposes of paragraph 2, “total amount” means the sum total of,-
consideration charged for aforesaid service; and
amount charged for transfer of land or undivided share of land, as the case may be.
Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.
Explanation.- For the purposes of this notification,-
Goods includes capital goods.
Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.
The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988.
Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-
credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and
credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of clause (v) of
section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub- section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder.
“information technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.
“agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training;
“agricultural produce” means any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;
“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;
This notification shall come into force with effect from 1st day of July, 2017.
(Ruchi Bisht) Under Secretary to the Government of India
[F. No.334/1/2017 -TRU] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 28th June, 2017
Notification No. 12/2017- Union Territory Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST Act, 2017 (14 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 specified in column (3) of the Table below from so much of the Union Territory Tax leviable thereon under sub-section (1) of section 7 of the said Act, as is in excess of the said tax calculated at the rate specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:-
Table
Sl.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 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 or a Governmental authority 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
Nil
Nil
Constitution.
4
Chapter 99
Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.
Nil
Nil
5
Chapter 99
Services by a 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— 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;services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;transport of goods or passengers; orany 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 twenty lakh rupees (ten lakh rupees in case of a special category state) 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- services,- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency
Nil
Nil
services provided to a person other than the Central Government, State Government, Union territory; in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;of transport of goods or passengers; and (b) services by way of renting of immovable property.
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- 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;in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;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- 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;services in relation to an aircraft or a
Nil
Nil
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 CGST 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.
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
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
12
Heading 9963 or Heading 9972
Services by way of renting of residential dwelling for use as residence.
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- conduct of any religious ceremony;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
Nil
Nil
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,- renting of rooms where charges are one thousand rupees or more per day;renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.
14
Heading 9963
Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent.
Nil
Nil
15
Heading 9964
Transport of passengers, with or without accompanied belongings, by – 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;non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; orstage carriage other than air- conditioned stage carriage.
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:
Nil
Nil
Provided 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.
17
Heading 9964
Service of transportation of passengers, with or without accompanied belongings, by— railways in a class other than—first class; oran air-conditioned coach;metro, monorail or tramway;inland waterways;public transport, other than predominantly for tourism purpose, in a vessel between places located in India; andmetered cabs or auto rickshaws (including e-rickshaws).
Nil
Nil
18
Heading 9965
Services by way of transportation of goods- by road except the services of—a goods transportation agency;a courier agency;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
20
Heading 9965
Services by way of transportation by rail or a vessel from one place in India to another of the following goods – relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;defence or military equipments;newspaper or magazines registered with the Registrar of Newspapers;railway equipments or materials;agricultural produce;milk, salt and food grain including
Nil
Nil
flours, pulses and rice; and (g) organic manure.
21
Heading 9965 or Heading 9967
Services provided by a goods transport agency, by way of transport in a goods carriage of – agricultural produce;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;goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;milk, salt and food grain including flour, pulses and rice;organic manure;newspaper or magazines registered with the Registrar of Newspapers;relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; ordefence or military equipments.
Nil
Nil
22
Heading 9966 or Heading 9973
Services by way of giving on hire – to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; orto a goods transport agency, a means of transportation of goods.
Nil
Nil
23
Heading 9967
Service by way of access to a road or a bridge on payment of toll charges.
Nil
Nil
24
Heading 9967 or Heading 9985
Services by way of loading, unloading, packing, storage or warehousing of rice.
Nil
Nil
25
Heading 9969
Transmission or distribution of electricity by an electricity transmission or distribution utility.
Nil
Nil
26
Heading 9971
Services by the Reserve Bank of India.
Nil
Nil
27
Heading 9971
Services by way of— extending deposits, loans or advances in so far as the consideration is
Nil
Nil
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.
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 Heading 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
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
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
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
Nil
Nil
securities market.
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
35
Heading 9971 or Heading 9991
Services of general insurance business provided under following schemes – Hut Insurance Scheme;Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);Scheme for Insurance of Tribals;Janata Personal Accident Policy and Gramin Accident Policy;Group Personal Accident Policy for Self-Employed Women;Agricultural Pumpset and Failed Well Insurance;premia collected on export credit insurance;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;Jan Arogya Bima Policy;National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);Pilot Scheme on Seed Crop Insurance;Central Sector Scheme on Cattle Insurance;
Nil
Nil
Universal Health Insurance Scheme;Rashtriya Swasthya Bima Yojana;Coconut Palm Insurance Scheme;Pradhan Mantri Suraksha BimaYojna;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).
36
Heading 9971 or Heading 9991
Services of life insurance business provided under following schemes- Janashree Bima Yojana;Aam Aadmi Bima Yojana;Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees;Varishtha Pension BimaYojana;Pradhan Mantri Jeevan JyotiBimaYojana;Pradhan Mantri Jan DhanYogana;Pradhan Mantri Vaya Vandan Yojana.
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 – business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;any person as an intermediary to a business facilitator or a business
Nil
Nil
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.
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
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.
Nil
Nil
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
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
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:- the total turnover had not exceeded fifty lakh rupees during the preceding financial year; anda 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- an arbitral tribunal to –any person other than a business entity; ora 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;a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-an advocate or partnership firm of advocates providing legal services;any person other than a business entity; ora 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;a senior advocate by way of legal services to-any person other than a business entity; ora 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.
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- registration required under any law for the time being in force;testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required
Nil
Nil
under any law for the time being in force.
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
51
Heading 9984
Services provided by the GST Network to the Central Government or State Governments or Union territories for implementation of GST.
Nil
Nil
52
Heading 9985
Services by an organiser to any person in respect of a business exhibition held outside India.
Nil
Nil
53
Heading 9985
Services by way of sponsorship of sporting events organised – by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;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
Nil
Nil
Special Olympics Bharat; by the Central Civil Services Cultural and Sports Board;as part of national games, by the Indian Olympic Association; orunder the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.
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— agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;supply of farm labour;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;renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;loading, unloading, packing, storage or warehousing of agricultural produce;agricultural extension services;services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
Nil
Nil
55
Heading 9986
Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all
Nil
Nil
life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
56
Heading 9988
Services by way of slaughtering of animals.
Nil
Nil
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 the Ministry of External Affairs, 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
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
Nil
Nil
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.
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
66
Heading 9992
Services provided – by an educational institution to its students, faculty and staff;to an educational institution, by way of,-transportation of students, faculty and staff;catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;security or cleaning or house- keeping services performed in such educational institution;
Nil
Nil
(iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (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.
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; fellow programme in Management;five year integrated programme in Management.
Nil
Nil
68
Heading 9992 or Heading 9996
Services provided to a recognised sports body by- an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;another recognised sports body.
Nil
Nil
69
Heading 9992 or Heading 9983 or Heading 9991
Any services provided by, _ the National Skill Development Corporation set up by the Government of India;a Sector Skill Council approved by the National Skill Development Corporation;an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;
Nil
Nil
(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- the National Skill Development Programme implemented by the National Skill Development Corporation; ora vocational skill development course under the National Skill Certification and Monetary Reward Scheme; orany other Scheme implemented by the National Skill Development Corporation.
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 total expenditure is borne by the Central Government, State Government, Union territory administration.
Nil
Nil
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
74
Heading 9993
Services by way of-
Nil
Nil
health care services by a clinical establishment, an authorised medical practitioner or para-medics;services provided by way of transportation of a patient in an ambulance, other than those specified inabove.
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
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 – as a trade union; for the provision of carrying out any activity which is exempt from the levy of GST; or up to an amount of five thousand 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
78
Heading 9996
Services by an artist by way of a performance in folk or classical art forms of- music, ordance, ortheatre, 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
Nil
Nil
such artist as a brand ambassador.
79
Heading 9996
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.
Nil
Nil
80
Heading 9996
Services by way of training or coaching in recreational activities relating to- arts or culture, orsports by charitable entities registered under section 12AA of the Income-tax Act.
Nil
Nil
81
Heading 9996
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.
Nil
Nil
Definitions. – For the purposes of this notification, unless the context otherwise requires, –
“advertisement” means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person;
“advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961);
“agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training;
“agricultural produce” means any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;
“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;
“aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
“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.);
“approved vocational education course” means, –
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
(ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;
“arbitral tribunal” has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996);
“authorised dealer of foreign exchange” shall have the same meaning assigned to “Authorised person” in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);
“authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;
“banking company” has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934);
“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;
“business entity” means any person carrying out business;
“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;
“Central Electricity Authority” means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948);
“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);
“charitable activities” means activities relating to –
public health by way of ,-
care or counseling of
terminally ill persons or persons with severe physical or mental disability;
persons afflicted with HIV or AIDS;
persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or
public awareness of preventive health, family planning or prevention of HIV infection;
advancement of religion , spirituality or yoga;
advancement of educational programmes or skill development relating to,-
abandoned, orphaned or homeless children;
physically or mentally abused and traumatized persons;
prisoners; or
persons over the age of 65 years residing in a rural area;
preservation of environment including watershed, forests and wildlife;
“clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;
“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);
“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;
“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);
“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;
“distributor or selling agent” means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State;
“educational institution” means an institution providing services by way of,-
pre-school education and education up to higher secondary school or equivalent;
education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
education as a part of an approved vocational education course;
“electricity transmission or distribution utility” means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government;
(za) “e-rickshaw” 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;
(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);
(zc) “general public” means the body of people at large sufficiently defined by some common quality of public or impersonal nature;
(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);
(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;
(zf) “governmental authority” has the same meaning as assigned to it in the Explanation to clause
(16) of section 2 of the IGST Act, 2017 (13 of 2017);
(zg) “health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;
(zh) “incubatee” means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology
Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products;
(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);
(zj) “insurance company” means a company carrying on life insurance business or general insurance business;
(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;
(zl) “intermediary” has the same meaning as assigned to it in sub-section (13) of section 2 of the IGST Tax Act, 2017;
(zm) “legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;
(zn) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);
(zo) “life micro-insurance product” shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005;
(zp) “metered cab” means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi);
(zq)“national park” has the same meaning as assigned to it in clause (21) of the section 2 of theWild Life (Protection) Act, 1972 (53 of 1972);
(zr) “online information and database access or retrieval services” shall have the same meaning as assigned to it in clause (17) of the section 2of the IGST Act,2017(13 of 2017);
(zs) “original works” means- all new constructions;
all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise;
(zt) “print media” means,—
‘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;
‘newspaper’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);
(zu) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908);
(zv) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service;
(zw) “recognised sporting event” means any sporting event,-
organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
organised –
by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;
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;
by Central Civil Services Cultural and Sports Board;
as part of national games, by Indian Olympic Association; or
under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; (zx) “recognised sports body” means –
the Indian Olympic Association;
Sports Authority of India;
a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;
national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government;
the International Olympic Association or a federation recognised by the International Olympic Association; or
a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;
(zy) “religious place” means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality;
(zz) “renting in relation to immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;
(zza) “Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);
(zzb) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
(zzc) “rural area” means the area comprised in a village as defined in land revenue records, excluding-
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;
(zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);
(zze) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;
(zzf) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution,
(zzg) “specified organisation” shall mean,-
Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002);
(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);
(zzi) “State Electricity Board” means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948);
(zzj) “State Transmission Utility” shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003);
(zzk) “state transport undertaking” has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(zzl) “tiger reserve” has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972);
(zzm) “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours;
(zzn) “trade union” has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926);
(zzo) “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);
(zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);
(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972).
Explanation.- For the purposes of this notification,-
Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.
Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative.
This notification shall come into force on the 1st day of July, 2017.
(Ruchi Bisht) Under Secretary to the Government of India
Important Keyword: Section 8(1) UTGST Act 2017, F. No.354/173/2017 -TRU, Notification No. 21/2017- Union Territory Tax (Rate).
[F. No.354/173/2017 -TRU] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 22nd August, 2017
Notification No. 21/2017- Union Territory Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28th June, 2017, namely:-
In the said notification,-
in the Table,-
after serial number 9 and the entries relating thereto, the following shall be inserted namely:-
(1)
(2)
(3)
(4)
(5)
“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.”;
after serial number 11 and the entries relating thereto, the following shall be inserted namely:-
(1)
(2)
(3)
(4)
(5)
“11A
Heading 9961 or
Service provided by Fair Price Shops to Central Government by
Nil
Nil
Heading 9962
way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.
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”;
against serial number 35, in column (3),-
in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme”, the words, brackets and letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be substituted;
in item (j), for the words “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)”, the words, brackets and letters “Pradhan Mantri Fasal BimaYojana (PMFBY)”, shall be substituted;
in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:-
“(iii) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.”.
(Ruchi Bisht) Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017.
GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 7, sub- section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,
and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; ora residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
6
–
(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
9
-”.
(Ruchi Bisht) Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 – Union Territory (Rate), dated the 28th June, 2017, vide number G.S.R. 702 (E), dated the 28th June, 2017 and was last amended by notification No. 20/2017 – Union Territory Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1053 (E), dated the 22nd August, 2017.
