Decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017
PRESS RELEASE, DATED 12-6-2017
1. In the list of service tax exemptions to be continued in GST as approved by the GST Council, after S.No. 83, the following shall be inserted —
| Sl. No. | Proposal/ request |
| 84. | Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a 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 to any function entrusted to a Municipality under Article 243W of the Constitution |
| 85. | Services provided to the Government under any insurance scheme for which total premium is paid by Government |
| 86. | Services provided to the Government under any training programme for which total expenditure is borne by the Government |
2. In the schedule of GST Rates for Services as approved by the GST Council, after S.No. 13, the following shall be inserted —
| Sl. No. | Description of Services | GST Rate | |
| 13A | Services by way of job work in relation to — | ||
| (a) | Textile yarns (other than man-made fibre/filament) & textile fabrics | ||
| (b) | Cut and polished diamonds; precious and semi-precious stones, or plain and studded jewellery of gold and other precious metals, falling under chapter 71 of HSN | 5% with Full ITC | |
| (c) | Printing of books (including braille books), journals and periodicals | ||
| (d) | Processing of leather | ||
| 27A | Services by way of right to admission to exhibition of cinematographic films where the consideration for admission is Rs. 100 or less. | 18% with Full ITC | |
3. Exemption from registration under section 23(2) of the CGST Act 2017 of —
| 1. | Individual advocates (including senior advocates) | |
| 2. | Individual sponsorship service providers (including players) |