Notification No 12/2017 Central Tax (Rate) Dated 28th June 2017
Notification No 12/2017 Central Tax (Rate) Dated 28th June 2017 notify the exemptions on supply of services under Section 11 of CGST Act [ POWER TO GRANT EXEMPTION FROM TAX] As Amended by Notification No 21/2017 Central Tax (Rate) Dated 22nd Aug 2017 , Notification No 25/2017 Central Tax (Rate) Dated 21st September, 2017 , Notification No 30/2017 Central Tax (Rate) Dated 29th September 2017 ,Notification No 32/2017 Central Tax (Rate) Dated 13th Oct 2017, Notification No 47/2017 Central Tax (Rate) Dated 14th November, 2017 , Notification No 2/2018 Central Tax (Rate) Dated 25th January 2018 ,,Notification No 14/2018 Central Tax (Rate) Dated 26th July 2018 :
PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 12/2017- Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 691(E) .- In exercise of the powers conferred by sub-section (1) of section 11 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
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 1[or a Government Entity] 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. [1. Inserted by Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018.] | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[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 or a Governmental authority or a Government Entity 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.[1. Inserted by Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018.] | Nil | Nil ] | |||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Chapter 99 | Services by 2[***] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution. [ 2. Words “Central Government, State Government, Union territory, local authority or” omitted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.] | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Chapter 99 | Services by a 3[2[***] governmental authority] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. [ 2. Words “Central Government, State Government, Union territory, local authority or” omitted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.] [3 Substituted for “governmental authority” by Notification No. 32/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017.] | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
6 | Chapter 99 | Services by the Central Government, State Government, Union territory or local authority excluding the following services—
| 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—
| 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—
| 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—
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 | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[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.[ 1. Inserted by Notification No. 21/2017-Central Tax (Rate), dated 22-8-2017. ] | 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] | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[9B | Chapter 99 | Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). [1 . Inserted by Notification No. 30/2017-Central Tax (Rate), dated 29-9-2017, w.e.f. 29-9-2017.] | Nil | Nil ] | |||||||||||||||||||||||||||||||||||||||||||||||||||
2[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. [Inserted by Notification No. 32/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017.] | Nil | Nil] | |||||||||||||||||||||||||||||||||||||||||||||||||||
3[9D | Chapter 99 | Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA 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[3 Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.] | 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 | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[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 agriculturist for agricultural use[ 1 Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018. ] | 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 | |||||||||||||||||||||||||||||||||||||||||||||||||||
2 [11A | Heading 9961 or Heading 9962 | 3 [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.] [ 2. Inserted by Notification No. 21/2017-Central Tax (Rate), dated 22-8-2017 3 Substituted by Notification No. 47/2017-Central Tax (Rate), dated 14-11-2017, w.e.f. 15-11- 2017. ] | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
11B | 4 [***]] | [ 4. Omitted by y Notification No. 47/2017-Central Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017.] | |||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | Heading 9963 or Heading 9972 | Services by way of renting of residential dwelling for use as residence. [Note : Grant of tenancy rights in a residential dwelling for use as residence dwelling against tenancy premium or periodic rent or both is exempt vide Circular No 44/18/2018 CGST Dated 2nd May, 2018 ] | 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—
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Heading 9963 | Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having 1 [value of supply] of a unit of accommodation below one thousand rupees per day or equivalent.[1. Substituted for “declared tariff” by Notification No. 14/2018-Central Tax (Rate), dated 26-7- 2018, w.e.f. 27-7-2018.] | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Heading 9964 | Transport of passengers, with or without accompanied belongings, by—
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
16 | Heading 9964 | Services provided to the Central Govern-ment, 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 1 [three years] from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. [1. Substituted for “one year” by Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018.] | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
17 | Heading 9964 | Service of transportation of passengers, with or without accompanied belongings, by—
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
18 | Heading 9965 | Services by way of transportation of goods—
| 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 | |||||||||||||||||||||||||||||||||||||||||||||||||||
2[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 [2 Inserted by Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018 1 Substituted for “2018” by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.] | Nil | N o t h i n g contained in this serial number shall apply after the 30th day of Sep – t e m b e r , 1 [2019]. | |||||||||||||||||||||||||||||||||||||||||||||||||||
20 | Heading 9965 | Services by way of transportation by rail or a vessel from one place in India to another of the following goods—
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
21 | Heading 9965 or Heading 9967 | Services provided by a goods transport agency, by way of transport in a goods carriage of—
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[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:—
[Inserted by Notification No. 32/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017] | Nil | Nil] | |||||||||||||||||||||||||||||||||||||||||||||||||||
22 | Heading 9966 or Heading 9973 | Services by way of giving on hire—
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
23 | Heading 9967 | Service by way of access to a road or a bridge on payment of toll charges. | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
2[23A | Heading 9967 | Service by way of access to a road or a bridge on payment of annuity [2 Inserted by Notification No. 32/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017.] | Nil | Nil] | |||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Heading 9967 or Heading 9985 | Services by way of loading, unloading, packing, storage or warehousing of rice. | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
3[24A | Heading 9967 or Heading 9985 | Services by way of warehousing of minor forest produce. [3. Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.] | 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—
| 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 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 | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[29A | Heading 9971 or Heading 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. [1. Inserted by Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018.] | 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 | |||||||||||||||||||||||||||||||||||||||||||||||||||
2[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) [2. Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.] | Nil | Nil] | |||||||||||||||||||||||||||||||||||||||||||||||||||
2[31B | Heading 9971 or Heading 9991 | Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee [2. Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.] | 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 securities market. | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
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 | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[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 financial institutions. [1. Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.] | Nil | Nil ] | |||||||||||||||||||||||||||||||||||||||||||||||||||
35 | Heading 9971 or Heading 9991 | Services of general insurance business provided under following schemes –
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
36 | Heading 9971 or Heading 9991 | Services of life insurance business provided under following schemes-
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
2[36A | Heading 9971 or Heading 9991 | Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 3 [or 40]. [2 Inserted by Notification No. 2/2018-Central Tax (Rate), dated 25-1- 2018, w.e.f. 25-1-2018 ] [3 Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.] | 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 –
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[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 [1 . Inserted by Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018.] | Nil | Nil] | |||||||||||||||||||||||||||||||||||||||||||||||||||
40 | Heading 9971 or Heading 9991 | Services provided to the Central Govern-ment, 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 | 1 [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 50 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.]
[1. Substituted 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.” by Notification No. 32/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017.] | 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:-
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
45 | Heading 9982 or Heading 9991 | Services provided by-
| 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-
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
2[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. [2. Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.] | Nil | Nil] | |||||||||||||||||||||||||||||||||||||||||||||||||||
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 Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. | 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 –
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
[53A | Heading 9985 | Services by way of fumigation in a warehouse of agricultural produce [1 Inserted by Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018.] | Nil | Nil] | |||||||||||||||||||||||||||||||||||||||||||||||||||
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—
| 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 | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[55A | Heading 9986 | Services by way of artificial insemination of livestock (other than horses). [1.Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018] | Nil | Nil] | |||||||||||||||||||||||||||||||||||||||||||||||||||
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 1 [***], the Government of India, under bilateral arrangement. [1 Words “the Ministry of External Affairs,” omitted by Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018.] | 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 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: | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in instalments, for assignment of right to use such natural resource. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
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 | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[65A | Heading 9991 | Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). [1. Inserted by Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018.] | Nil | Nil] | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[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. [1. Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018. ] | 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 assign – ment 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 | Heading 9992 | Services provided –
Provided that nothing contained in 1 [subitems (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. [1. Substituted for “entry (b)” by Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018] 1[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.] [1.Inserted Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018] | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
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 Develop-ment Programme: –
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
68 | Heading 9992 or Heading 9996 | Services provided to a recognised sports body by-
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
69 | Heading 9992 or Heading 9983 or Heading 9991 | Any services provided by, _
| 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 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 | |||||||||||||||||||||||||||||||||||||||||||||||||||
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 –
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[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. [1 .Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018, w.e.f. 27-7-2018.] | Nil | Nil] | |||||||||||||||||||||||||||||||||||||||||||||||||||
78 | Heading 9996 | Services by an artist by way of a performance in folk or classical art forms of—
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 | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[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 [ 1. Inserted by Notification No. 47/2017-Central Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017.] | Nil | Nil] | |||||||||||||||||||||||||||||||||||||||||||||||||||
80 | Heading 9996 | Services by way of training or coaching in recreational activities relating to—
| Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
81 | Heading 9996 | 1[Services by way of right to admission to—
[1. Substituted by Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018. Prior to its substitution, entry in column 3 read as under : Services by way of right to admission to—
] | Nil | Nil | |||||||||||||||||||||||||||||||||||||||||||||||||||
1[82 | Heading 9996 | Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017 [ 1. Inserted by Notification No. 25/2017-Central Tax (Rate), dated 21-9-2017.] | Nil | Nil] |
- Definitions. – For the purposes of this notification, unless the context otherwise requires,—
(a) | “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; | |
(b) | “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); | |
(c) | “agricultural extension” means application of scientific research and knowledge to agricultural practices through former education or training; | |
(d) | “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; | |
(e) | “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce; | |
(f) | “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); | |
(g) | “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); | |
(h) | “approved vocational education course” means,— |
(i) | a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or | |
(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; |
(i) | “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); | |
(j) | “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); | |
(k) | “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; | |
(l) | “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); | |
(m) | “brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person; | |
(n) | “business entity” means any person carrying out business; | |
(o) | “business facilitator or business correspondent” means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India; | |
(p) | “Central Electricity Authority” means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948); | |
(q) | “Central Transmission Utility” shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003); | |
(r) | “charitable activities” means activities relating to— |
(i) | public health by way of ,— |
(A) | care or counselling of |
(I) | terminally ill persons or persons with severe physical or mental disability; | |
(II) | persons afflicted with HIV or AIDS; | |
(III) | persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or |
(B) | public awareness of preventive health, family planning or prevention of HIV infection; |
(ii) | advancement of religion, spirituality or yoga; | |
(iii) | advancement of educational programmes or skill development relating to,— |
(A) | abandoned, orphaned or homeless children; | |
(B) | physically or mentally abused and traumatized persons; | |
(C) | prisoners; or | |
(D) | persons over the age of 65 years residing in a rural area; |
(iv) | preservation of environment including watershed, forests and wildlife; |
(s) | “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; | |
(t) | “contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); | |
(u) | “courier agency” means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; | |
(v) | “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962); | |
(w) | “declared tariff’ includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit; | |
(x) | “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; | |
(y) | “educational institution” means an institution providing services by way of,— |
(i) | pre-school education and education up to higher secondary school or equivalent; | |
(ii) | education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; | |
(iii) | education as a part of an approved vocational education course; |
(z) | “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; | |
1[(zf) | “Governmental Authority” means an authority or a board or any other body,— (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution;]
[ 1 Clauses (zf) and (zfa) substituted for clause (zf) by Notification No. 32/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017. Prior to its substitution, clause (zf) read as under “governmental authority” has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017);] | |
1[zfa) | “Government Entity” means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90 per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority;] [1. Clauses (zf) and (zfa) substituted for clause (zf) by Notification No. 32/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017.] | |
(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 Integrated Goods and Services 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 section 2 of the Wild 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 2 of the Integrated Goods and Services Tax Act, 2017(13 of 2017); | |
(zs) | “original works” means- all new constructions; |
(i) | all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; | |
(ii) | erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise; |
(zt) | “print media” means,— |
(i) | ‘book’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; | |
(ii) | ‘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,— |
(i) | organised by a recognised sports body where the participating team or individual represent any district, State, zone or country; | |
(ii) | organised— |
(A) | by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State or zone; | |
(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 Central Civil Services Cultural and Sports Board; | |
(D) | as part of national games, by Indian Olympic Association; or | |
(E) | under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; |
(zx) | “recognised sports body” means— |
(i) | the Indian Olympic Association; | |
(ii) | Sports Authority of India; | |
(iii) | a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations; | |
(iv) | national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government; | |
(v) | the International Olympic Association or a federation recognised by the International Olympic Association; or | |
(vi) | 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,— |
(i) | Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or | |
(ii) | Tornrnittee’ 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,—
(i) | 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. | |
(ii) | Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative. | |
1[(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.] [1. Inserted by Notification No. 21/2017-Central Tax (Rate), dated 22-8-2017.] | |
1 [(iv) | For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.] [1.Inserted by Notification No. 14/2018-Central Tax (Rate), dated 26-7-2018.] |
- This notification shall come into force on the 1st day of July, 2017.
Download Complete PDF Notification No 12/2017 Central Tax (Rate) Dated 28th June 2017 in Hindi and English
(Refer Page 125 to 157 of enclosed PDF )
Related Topic on GST
Topic | Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | Central Tax Circulars / Orders |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |