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To notify the exemptions on supply of services under UTGST Act

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To notify the exemptions on supply of services under UTGST ActView Pdf   

Notification No: 12/2017-UTR
Classification: Rates
Date: 28-07-2017

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 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—

  1. 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;
  2. services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  3. transport of goods or passengers; or
  4. any service, other than services covered under entries (a) to (c) above, provided to business entities.

Nil

Nil

7

Chapter 99

Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 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-

  1. services,-
    1. 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;

  1. in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  2. 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-

  1. 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;
  2. in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  3. 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-

  1. 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;
  2. 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 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.

 

 

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-

  1. conduct of any religious ceremony;
  2. 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,-

  1. renting of rooms where charges are one thousand rupees or more per day;
  2. renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;
  3. 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 –

  1. 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;
  2. non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or
  3. stage 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—

  1. railways in a class other than—
    1. first class; or
    2. an air-conditioned coach;
  2. metro, monorail or tramway;
  3. inland waterways;
  4. public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
  5. metered cabs   or   auto   rickshaws

(including e-rickshaws).

Nil

Nil

18

Heading 9965

Services by way of transportation of goods-

  1. by road except the services of—
    1. a goods transportation agency;
    2. a courier agency;
  2. 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 –

  1. relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
  2. defence or military equipments;
  3. newspaper or magazines registered with the Registrar of Newspapers;
  4. railway equipments or materials;
  5. agricultural produce;
  6. 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 -

  1. agricultural produce;
  2. 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;
  3. goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;
  4. milk, salt and food grain including flour, pulses and rice;
  5. organic manure;
  6. newspaper or magazines registered with the Registrar of Newspapers;
  7. relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
  8. defence or military equipments.

Nil

Nil

22

Heading 9966 or

Heading 9973

Services by way of giving on hire –

  1. to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
  2. to 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—

(a) 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 –

  1. Hut Insurance Scheme;
  2. Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
  3. Scheme for Insurance of Tribals;
  4. Janata Personal Accident Policy and Gramin Accident Policy;
  5. Group Personal Accident Policy for Self-Employed Women;
  6. Agricultural Pumpset and Failed Well Insurance;
  7. premia collected on export credit insurance;
  8. 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;
  9. Jan Arogya Bima Policy;
  10. National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
  11. Pilot Scheme on Seed Crop Insurance;
  12. Central Sector Scheme on Cattle

Insurance;

Nil

Nil

 

 
  1. Universal Health Insurance Scheme;
  2. Rashtriya Swasthya Bima Yojana;
  3. Coconut Palm Insurance Scheme;
  4. Pradhan Mantri Suraksha BimaYojna;
  5. 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-

  1. Janashree Bima Yojana;
  2. Aam Aadmi Bima Yojana;
  3. Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees;
  4. Varishtha Pension BimaYojana;
  5. Pradhan Mantri Jeevan JyotiBimaYojana;
  6. Pradhan Mantri Jan DhanYogana;
  7. 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 –

  1. business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
  2. 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:-

  1. the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
  2. a period of three years has not

elapsed from the date of entering into an agreement as an incubatee.

Nil

Nil

 

45

Heading 9982 or

Heading 9991

Services provided by-

  1. an arbitral tribunal to –
    1. any person other than a business entity; or
    2. a 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;
  2. a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
    1. an advocate or partnership firm of advocates providing legal services;
    2. any person other than a business entity; or
    3. a 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;
  3. a senior advocate by way of legal services to-
    1. any person other than a business entity; or
    2. a 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-

  1. registration required under any law for the time being in force;
  2. 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 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 -

  1. by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;
  2. 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;

  1. by the Central Civil Services Cultural and Sports Board;
  2. as part of national games, by the Indian Olympic Association; or
  3. under 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—

  1. agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
  2. supply of farm labour;
  3. 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;
  4. renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
  5. loading, unloading, packing, storage or warehousing of agricultural produce;
  6. agricultural extension services;
  7. 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 -

  1. by an educational institution    to its students, faculty and staff;
  2. to an educational institution, by way of,-
    1. transportation of students, faculty and staff;
    2. catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
    3. 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: -

  1. 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;
  2. fellow programme in Management;
  3. five year integrated programme in Management.

Nil

Nil

68

Heading 9992 or

Heading 9996

Services provided to a recognised sports body by-

  1. an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;
  2. another recognised sports body.

Nil

Nil

69

Heading 9992 or

Heading     9983 or

Heading 9991

Any services provided by, _

  1. the National Skill Development Corporation set up by the Government of India;
  2. a Sector Skill Council approved by the National Skill Development Corporation;
  3. 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-

  1. the National Skill Development Programme implemented by the National Skill Development Corporation; or
  2. a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
  3. any 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

 

 
  1. health care services by a clinical establishment, an authorised medical practitioner or para-medics;
  2. services provided by way of transportation of a patient in an ambulance, other than those specified in

(a) above.

 

 

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 –

  1. as a trade union;
  2. for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
  3. 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-

  1. music, or
  2. dance, or
  3. theatre,

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

Provided   that    the    exemption

shall not apply to service provided by

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-

  1. arts or culture, or
  2. sports 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-

  1. circus, dance, or theatrical performance including drama or ballet;
  2. award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
  3. 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

 

  1. Definitions. - For the purposes of this notification, unless the context otherwise requires, -

 

  1. “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;

 

  1. “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);

 

  1. “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training;

 

  1. “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;

 

  1. “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;

 

  1. “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);

 

  1. “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.);

 

  1. “approved vocational education course” means, -

 

  1. 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;

 

  1. “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);

 

  1. “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);

 

  1. “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;

 

  1. “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);

 

  1. “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;

 

  1. “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;

 

  1. “Central Electricity Authority” means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948);

 

  1. “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);

 

  1. “charitable activities” means activities relating to -

 

    1. public health by way of ,-

 

      1. care or counseling of

 

        1. terminally ill persons or persons with severe physical or mental disability;

 

        1. persons afflicted with HIV or AIDS;

 

        1. persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or

 

      1. public awareness of preventive health, family planning or prevention of HIV infection;

 

    1. advancement of religion , spirituality or yoga;

 

    1. advancement of educational programmes or skill development relating to,-

 

      1. abandoned, orphaned or homeless children;
      2. physically or mentally abused and traumatized persons;
      3. prisoners; or
      4. persons over the age of 65 years residing in a rural area;
    2. preservation of environment including watershed, forests and wildlife;

 

  1. “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;

 

  1. “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);

 

  1. “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;

 

  1. “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);

 

  1. “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;

 

  1. “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;

 

  1. “educational institution” means an institution providing services by way of,-

 

    1. pre-school education and education up to higher secondary school or equivalent;
    1. education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
    1. education as a part of an approved vocational education course;

 

  1. “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

  1. of section 2 of the Integrated Goods and Services Tax 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 Technolog 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 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 Integrated goods and Services Tax Act,2017(13 of 2017);

 

(zs) “original works” means- all new constructions;

 

    1. all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
    1. erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise;

 

(zt) “print media” means,—

  1. ‘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;

 

  1. ‘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,-

 

  1. organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
  2. organised -
    1. by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;
    2. 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;
    3. by Central Civil Services Cultural and Sports Board;
    4. as part of national games, by Indian Olympic Association; or
    5. under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; (zx) “recognised sports body” means –
  4. the Indian Olympic Association;
  5. Sports Authority of India;
  6. a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;
  7. national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government;
  1. the International Olympic Association or a federation recognised by the International Olympic Association; or
  2. 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,-

 

  1. Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
  2. ‘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).

 

3.Explanation.- For the purposes of this notification,-

  1. 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.
  2. Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative.

 

  1. This notification shall come into force on the 1st day of July, 2017.

 

Related Documents :

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