CGST ACT
Section 11. Power to grant exemption from tax.
IGST ACT
Section 6 : Power to grant exemption from tax.
(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.
(3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an Explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such Explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.
Explanation.––For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.
G.S.R......(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:-
Section 6 : Power to grant exemption from tax.
Section 6 of IGST and Section 11 of CGST.
Power to grant exemption from tax
(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(GST Council by notification (12/2017) exempt either
absolutely
or
subject to Condition
on tax Payable on date specified in notification)
Section 2(47) of the CGST Act, 2017 defines Exempt Supply as supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the IGST Act, and includes non-taxable supply.
Section 2(47) of the CGST Act, 2017 defines Exempt Supply as supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the IGST Act, and includes non-taxable supply.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.
(GST Council by Special Order
Exemptional Nature Stated
Exempt Payment of Tax)
(3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an Explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such Explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.
Explanation.––For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.
[TO BE 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......(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:-
Description of Services
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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.
Services by an entity registered under section 12AA of the Income-tax
Act, 1961 by way of charitable activities.
In order to claim exemption under this head, following two conditions
must be satisfied:-
(i) The entity is registered with income tax authorities under section
12AA of the Income tax Act, 1961, and
(ii) The entity carries out one or more of the specified
charitable activities.
It implies that tax is payable on any service other than by way of
charitable activities to any other person [subject to fulfillment of other
conditions of taxability] provided by an entity registered under section 12AA
of the Income tax Act, 1961.
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2. Chapter 99
Services
by way of transfer of a going concern,
as a whole or an independent part thereof.
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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 Constitution.
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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.
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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.
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6. Chapter 99 Govt supply of service to other business entity is taxable: Services by the Central Government, State Government, Union territory or local authority excluding the following services—
Taxable Supply :-
(a)
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;
if service receiver is other than Govt.
(b)
services in relation to an aircraft or a vessel, inside or outside
the precincts of a port or an airport;
Railway service not
include
(c) transport
of goods or passengers; or
Serial No. 17 Railway Service Exempt
other than first class and Air conditioner
(d)
any service taxable, other than services
covered under entries (a) to (c) above, provided to business entities.
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7. Chapter
99
Any service provider (govt or other) supply Entry 6 not taxable if
TO<20 lakh (or 10 lakh SC)
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-
(a)
services,-
above entry 6 (a),(b) and (c)
(b)
services by way of renting of immovable property.
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8. Chapter
99
Govt to Govt Supply not taxable (or Entry 6 not applicable)
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-
above
entry 6 (a),(b) and (c)
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9. Chapter 99
Supply Govt to any other person less
than 5000/- Rs in the FY not taxable.
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-
above
entry 6 (a),(b) and (c)
Provided further that in case where continuous supply of service,
as defined in 2 (33) of the CGST, 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.
Definition of Continuous Supply:
(32) “continuous
supply of goods” means a supply of goods which is provided, or agreed to
be provided, continuously or on recurrent basis, under a contract, whether
or not by means of a wire, cable, pipeline or other conduit, and for which
the supplier invoices the recipient on a regular or periodic basis and
includes supply of such goods as the Government may, subject to such
conditions, as it may, by notification, specify;
(33) “continuous supply of services” means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; |
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10. Heading 9954
Labour Contract for Individual house
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. |
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11. Heading 9954
Labour Contract for Residential House
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. |
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12. Heading 9963 or Heading 9972 Labour Contract for Residential Dwelling for residence Services by way of renting of residential dwelling for use as residence. |
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13. Heading
9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9
Marriage - not taxable
12AA, 10(23C)(v), 10(23BBA) Registered trust or institute -
conditional taxable
Services by a person by way of-
(a)
conduct of any religious ceremony;
(b)
renting of precincts of a religious place meant for
general public, owned or managed by an entity registered as a charitable
or religious trust under section 12AA of the Income-tax Act,
1961 (hereinafter referred to as the Income-tax Act) or a trust or an
institution registered under sub clause (v)
of clause (23C) of section 10 of the Income-tax Act or a body or
an authority covered under clause (23BBA) of section 10 of the said
Income-tax Act:
Provided that nothing contained in entry
(b) of
this exemption shall apply to,-
(i) renting of rooms where charges are 1000/- rupees or
more per day;
(ii) renting of premises, community halls, kalyanmandapam or open
area, and the like where charges are 10000/- rupees or more per
day;
(iii) renting of shops or other spaces for business or
commerce where charges are 10000/- rupees or more per month.
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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 1000/- rupees per day or equivalent.
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15. Heading
9964
Transport
of passengers, with or without accompanied belongings, by –
(a)
air, embarking from or terminating in an airport located in the state of
Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or
Tripura or at Bagdogra located in West Bengal;
(b) non-airconditioned
contract carriage other than radio taxi, for transportation of
passengers, excluding tourism, conducted tour, charter or hire; or
(c) stage
carriage other than air- conditioned stage carriage.
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16. Heading
9964
Services
provided to the Central Government, by way of transport of passengers with or
without accompanied belongings, by air, embarking from or terminating at a
regional connectivity scheme airport, against consideration in the form of
viability gap funding:
Provided that nothing contained in this entry shall apply on or after the
expiry of a period of one year from the date of commencement of operations of
the regional connectivity scheme airport as notified by the Ministry of Civil
Aviation.
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17. Heading 9964
Service
of transportation of passengers, with or without accompanied belongings, by—
(a)
railways in a class other than —
(i)
first class; or (Taxable)
(ii)
an air-conditioned coach; (Taxable)
(b)
metro, monorail or tramway;
(c)
inland waterways;
(d)
public transport, other than predominantly for tourism purpose, in a vessel
between places located in India; and
(e)
metered cabs or auto rickshaws
(including
e-rickshaws).
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18. Heading 9965
Services
by way of transportation of goods-
(a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. |
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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.
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20. Heading 9965
Services
by way of transportation by rail or a vessel from one place in India to
another of the following goods –
(a)
relief materials meant for victims of natural or man-made disasters,
calamities, accidents or mishap;
(b)
defence or military equipments;
(c)
newspaper or magazines registered with the Registrar of Newspapers;
(d)
railway equipments or materials;
(e)
agricultural produce;
(f)
milk, salt and food grain including flours, pulses and rice; and
(g)
organic manure.
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21. Heading
9965 or Heading 9967
Services
provided by a goods transport agency, by way of transport in a goods carriage
of -
(a) agricultural produce;
(b) goods, where consideration charged for the transportation of goods on a
consignment transported in a single carriage does not exceed one thousand
five hundred rupees;
(c) goods, where consideration charged for transportation of all such goods for a
single consignee does not exceed rupees seven hundred and fifty;
(d) milk, salt and food grain including flour, pulses and rice;
(e) organic manure;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) relief materials meant for victims of natural or man-made disasters,
calamities, accidents or mishap; or
(h) defence or military equipments.
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22. Heading 9966 or Heading 9973
Services
by way of giving on hire –
(a)
to a state transport undertaking, a motor vehicle meant to carry more than
twelve passengers; or
(b)
to a goods transport agency, a means
of
tansportation of goods.
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23. Heading 9967
Service
by way of access to a road or a bridge on payment of toll charges.
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24. Heading 9967 or Heading 9985
Services
by way of loading, unloading, packing, storage or warehousing of rice.
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25. Heading 9969
Transmission
or distribution of electricity by an electricity transmission or distribution
utility.
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26. Heading 9971
Services
by the Reserve Bank of India.
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27. Heading
9971
Services
by way of—
(a)
extending deposits, loans or advances in so far as the consideration is
represented by way of interest or discount
(other
than interest involved in credit card services);
(b) inter se sale
or purchase of foreign currency amongst banks or authorised dealers of
foreign exchange or amongst banks and such dealers.
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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).
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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.
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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).
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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).
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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).
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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.
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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
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35. Heading 9971 or Heading 9991
Services
of general insurance business provided under following schemes –
(a) Hut
Insurance Scheme;
(b) Cattle
Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as
Integrated Rural Development Programme);
(c) Scheme
for Insurance of Tribals;
(d) Janata
Personal Accident Policy and Gramin Accident Policy;
(e) Group
Personal Accident Policy for Self-Employed Women;
(f) Agricultural
Pumpset and Failed Well Insurance;
(g)
premia collected on export credit insurance;
(h) 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;
(i) Jan
Arogya Bima Policy;
(j) National
Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
(k) Pilot
Scheme on Seed Crop Insurance;
(l) Central
Sector Scheme on Cattle Insurance;
(m) Universal
Health Insurance Scheme;
(n) Rashtriya
Swasthya Bima Yojana;
(o) Coconut
Palm Insurance Scheme;
(p) Pradhan
Mantri Suraksha BimaYojna;
(q) Niramaya
Health Insurance Scheme implemented by the Trust constituted under the
provisions of the National Trust for the Welfare of Persons with Autism,
Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44
of 1999).
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36. Heading 9971 or Heading 9991
Services
of life insurance business provided under following schemes-
(a) Janashree Bima Yojana;
(b) Aam Aadmi Bima Yojana;
(c) Life micro-insurance product as approved by the Insurance Regulatory and
Development Authority, having maximum amount of cover of fifty thousand
rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan JyotiBimaYojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana.
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37. Heading 9971 or Heading 9991
Services
by way of collection of contribution under the Atal Pension Yojana..
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38. Heading 9971 or Heading 9991
Services
by way of collection of contribution under any pension scheme of the State
Governments..
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39. Heading 9971 or Heading 9985
Services
by the following persons in respective capacities –
(a)
business facilitator or a business correspondent to a banking company with
respect to accounts in its rural area branch;
(b)
any person as an intermediary to a business facilitator or a business
correspondent with respect to services mentioned in entry (a); or
(c)
business facilitator or a business correspondent to an insurance company in a
rural area.
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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.
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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.
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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.
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43. Heading 9973
Services
of leasing of assets (rolling stock assets including wagons, coaches, locos)
by the Indian Railways Finance Corporation to Indian Railways.
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44. Heading 9981
Services
provided by an incubatee up to a total turnover of fifty lakh rupees in a
financial year subject to the following conditions, namely:-
(a)
the total turnover had not exceeded fifty lakh rupees during the preceding
financial year; and
(b)
a period of three years has not elapsed from the date of entering into an agreement
as an incubatee.
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45. Heading 9982 or Heading 9991
Services
provided by-
(a) an
arbitral tribunal to –
(i) any person other than a business
entity; or
(ii) a business entity with an
aggregate
turnover up to twenty lakh rupees (ten lakh rupees in the case of special
category states) in the preceding financial year;
(b) a
partnership firm of advocates or an individual as an advocate other than a
senior advocate, by way of legal services to-
(i) an advocate or partnership firm of advocates
providing legal services;
(ii) any person other than a business
entity; or
(iii) a business entity with an aggregate
turnover up to twenty lakh rupees (ten lakh rupees in the case of special
category states) in the preceding financial year;
(c) a
senior advocate by way of legal services to-
(i) any person other than a business
entity; or
(ii) a business entity with an aggregate
turnover up to twenty lakh rupees (ten lakh rupees in the case of special
category states) in the preceding financial year.
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46. Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. | |
47. Heading 9983 or Heading 9991
Services
provided by the Central Government, State Government, Union territory or
local authority by way of-
(a) registration
required under any law for the time being in force;
(b) testing,
calibration, safety check or certification relating to protection or safety
of workers, consumers or public at large, including fire license, required under
any law for the time being in force.
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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.
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49. Heading 9984
Services
by way of collecting or providing news by an independent journalist, Press
Trust of India or United News of India.
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50. Heading 9984
Services
of public libraries by way of lending of books, publications or any other
knowledge-enhancing content or material.
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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.
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52. Heading 9985
Services
by an organiser to any person in respect of a business exhibition held outside
India.
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53. Heading 9985
Services
by way of sponsorship of sporting events organised -
(a)
by a national sports federation, or its affiliated federations, where the
participating teams or individuals represent any district, State, zone or
Country;
(b)
by Association of Indian Universities, Inter-University Sports Board, School
Games Federation of India, All India Sports Council for the Deaf, Paralympic
Committee of India or Special Olympics Bharat;
(c)
by the Central Civil Services Cultural and Sports Board;
(d)
as part of national games, by the Indian Olympic Association; or
(e)
under the Panchayat Yuva Kreeda Aur Khel
Abhiyaan Scheme.
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54. Heading 9986
Services
relating to cultivation of plants
and
rearing of all life forms of animals, except the rearing of horses, for food,
fibre, fuel, raw material or other similar products or agricultural produce
by way of—
(a) agricultural
operations directly related to production of any agricultural produce
including cultivation, harvesting, threshing, plant protection or testing;
(b) supply
of farm labour;
(c) processes
carried out at an agricultural farm including tending, pruning, cutting,
harvesting, drying, cleaning, trimming, sun drying, fumigating, curing,
sorting, grading, cooling or bulk packaging and such like operations which do
not alter the essential characteristics of agricultural produce but make it
only marketable for the primary market;
(d) renting
or leasing of agro machinery or vacant land with or without a structure
incidental to its use;
(e) loading,
unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural
extension services;
(g) services
by any Agricultural Produce Marketing Committee or Board or services provided
by a commission agent for sale or purchase of agricultural produce.
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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.
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56. Heading 9988
Services
by way of slaughtering of animal
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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.
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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.
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59. Heading 9999
Services
by a foreign diplomatic mission located in India.
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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.
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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.
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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.
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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.
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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.
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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.
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66. Heading 9992
Services
provided -
(a) by
an educational institution to its students, faculty and staff;
(b) to
an educational institution, by way of,-
(i) transportation of students, faculty
and staff;
(ii) catering, including any mid-day meals
scheme sponsored by the Central Government, State Government or Union
territory;
(iii) security or cleaning or house-
keeping services performed in such educational institution;
(iv) services relating to admission
to, or conduct of examination by, such institution; 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.
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67. Heading 9992
Services
provided by the Indian Institutes of Management, as per the guidelines of the
Central Government, to their students, by way
of the following educational programmes, except
Executive Development Programme: -
(a) two
year full time Post Graduate Programmes in Management for the Post Graduate
Diploma in Management, to which admissions are made on the basis of Common
Admission Test (CAT) conducted by the Indian Institute of Management;
(b)
fellow programme in Management;
(c)
five year integrated programme in Management.
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68. Heading 9992 or Heading 9996
Services
provided to a recognised sports body by-
(a)
an individual as a player, referee, umpire, coach or team manager for
participation in a sporting event organised by a recognized sports body;
(b)
another recognised sports body.
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69. Heading 9992 or Heading 9983 or Heading 9991
Any
services provided by, _
(a) the National Skill Development Corporation set up by the Government of India;
(b) a Sector Skill Council approved by the National Skill Development
Corporation;
(c) an assessment agency approved by the Sector Skill Council or the National
Skill Development Corporation;
(d) a training partner approved by the National Skill Development Corporation or
the Sector Skill Council, in
relation to-
(i) the National Skill Development Programme implemented by the National Skill
Development Corporation; or
(ii) a vocational skill development course under the National Skill Certification
and Monetary Reward Scheme; or
(iii) any other Scheme implemented by the National Skill Development Corporation.
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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.
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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.
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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.
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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.
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74. Heading 9993
Services
by way of-
(a) health
care services by a clinical establishment, an authorised medical practitioner
or para-medics;
(b)
services provided by way of transportation of a patient in an ambulance,
other than those specified in (a) above.
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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.
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76. Heading 9994
Services
by way of public conveniences such as provision of
facilities of bathroom, washrooms, lavatories, urinal or toilets.
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77. Heading 9995
Service
by an unincorporated body or a non- profit entity registered under any law
for the time being in force, to its own members by way of reimbursement of
charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy
of Goods and service Tax; or
(c) up to an amount of 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.
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78. Heading 9996
Services
by an artist by way of a performance in folk or classical art forms of-
(a)
music, or
(b)
dance, or
(c)
theatre,
if the
consideration charged for such performance is not more than one lakh and
fifty thousand rupees:
Provided
that the exemption shall not apply to service provided by such artist as
a brand ambassador.
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79. Heading 9996
Services
by way of admission to a museum, national park, wildlife sanctuary,
tiger reserve or zoo
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80. Heading 9996
Services
by way of training or coaching in recreational activities relating to-
(a)
arts or culture, or
(b)
sports by charitable entities registered under section 12AA of
the Income-tax Act
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81. Heading 9996
Services
by way of right to admission to-
(a)
circus, dance, or theatrical performance including drama or ballet;
(b)
award function, concert, pageant, musical performance or any sporting event
other than a recognised sporting event;
(c)
recognised sporting event, where the consideration for admission is not more
than Rs 250 per person as referred to in (a), (b) and (c) above.
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CGST CHAPTER III - LEVY AND COLLECTION OF TAX
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