Services - General Exemption from GST - CGST / UTGST / SGST / IGST

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Services - General Exemption from GST - CGST / UTGST / SGST / IGST - GST
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Relevant notifications for Exempted Services IGST - Not. No. 9/2017 - Dated: 28-6-2017 - IGST Rate CGST - Not. No. 12/2017 - Dated: 28-6-2017 - CGST Rate UTGST - Not. No. 12/2017 - Dated: 28-6-2017 - UTGST Rate
001		Chapter 99 Services by an entity registered under section 12AA 73 or 12AB of the Incom... ..

002		Chapter 99 Services by way of transfer of a going concern, as a whole or an independent part thereof.

003		Chapter 99 Pure services (excluding works contract service or other composite supplies... ..

003A		Chapter 99 Composite supply of goods and services in which the value of supply of good... ..

003B		Chapter 99 Services provided to a Governmental Authority by way of - (a) water supply;... ..

004		Chapter 99 Services by Central governmental authority by way of any activity in relati... ..

005		Chapter 99 Services by a Governmental Authority by way of any activity in relation to ... ..

006		Chapter 99 Services by the Central Government, State Government, Union territory or lo... ..

007		Chapter 99 Services provided by the Central Government, State Government, Union territ... ..

008		Chapter 99 Services provided by the Central Government, State Government, Union territ... ..

009		Chapter 99 Services provided by Central Government, State Government, Union territory ... ..

010		Chapter 99 Services received from a provider of service located in a non- taxable terr... ..

010A		Chapter 99 Services provided by and to F d ration Internationale de Football Associati... ..

010AA		Chapter 99 Services provided by and to F d ration Internationale de Football Associati... ..

010AB		Chapter 99 Services provided by and to Asian Football Confederation (AFC) and its subs... ..

010B		Chapter 99 Supply of services associated with transit cargo to Nepal and Bhutan (landl... ..

010C		Chapter 99 Supply of service by a Government Entity to Central Government, State Gover... ..

010D		Chapter 99 Omitted Notes Omitted vide Notification No. 2/2019- Integrated Tax (Rate) d... ..

010E		Chapter 99 Services by an old age home run by Central Government, State Government or ... ..

010F		Chapter 99 Services supplied by an establishment of a person in India to any establish... ..

010G		Chapter 99 Import of services by United Nations or a specified international organisat... ..

010H		Chapter 99 Import of services by Foreign diplomatic mission or consular post in India,... ..

010I		Chapter 99 Services provided by Ministry of Railways (Indian Railways) to individuals ... ..

010J		Chapter 99 Services provided by one zone/division under Ministry of Railways (Indian R... ..

010K		Chapter 99 Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railway... ..

010L		Chapter 99 Import of services by an establishment of a foreign company in India, which... ..

011		Heading 9954 Services provided by way of pure labour contracts of construction, erection... ..

011A		Heading 9954 Services supplied by electricity distribution utilities by way of construct... ..

012		Heading 9954 Services by way of pure labour contracts of construction, erection, commiss... ..

012A		Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government, State Governmen... ..

012AA		Heading 9961 Services provided by an intermediary when location of both supplier and rec... ..

012B		Heading 9961 or Heading 9962 Omitted Notes Omitted vide notification no. 49/2017 dated 14-11-2017 w.e.f.... ..

013		Heading 9972 Services by way of renting of residential dwelling for use as residence 91 ... ..

013A		Heading 9963 Supply of accommodation services having value of supply less than or equal ... ..

014		Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- (a) conduct of any religious ceremony; (b) ... ..

015		Heading 9963 Omitted Notes Omitted vide Notification No. 4/2022-Integrated Tax (Rate) da... ..

016		Heading 9964 Transport of passengers, with or without accompanied belongings, by 93 (a) ... ..

017		Heading 9964 Services provided to the Central Government, by way of transport of passeng... ..

018		Heading 9964 Service of transportation of passengers, with or without accompanied belong... ..

019		Heading 9965 Services by way of transportation of goods- (a) by road except the services... ..

020		Heading 9965 Services by way of transportation of goods by an aircraft from a place outs... ..

020A		Heading 9965 Services by way of transportation of goods by an aircraft from customs stat... ..

020B		Heading 9965 Services by way of transportation of goods by a vessel from customs station... ..

020C		Heading 9965 Satellite launch services. Notes As amended vide NOTIFICATION No. 07/2023- ... ..

021		Heading 9965 Services by way of transportation by rail or a vessel from one place in Ind... ..

022		Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport in a goo... ..

022A		Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, in... ..

022B		Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport of goods... ..

023		Heading 9966 or Heading 9973 Services by way of giving on hire (a) to a state transport undertaking, a m... ..

024		Heading 9967 Service by way of access to a road or a bridge on payment of toll charges.

024A		Heading 9967 Omitted Notes Omitted vide NOTIFICATION NO. 15/2022 - Integrated Tax (Rate)... ..

025		Heading 9967 or Heading 9985 Services by way of loading, unloading, packing, storage or warehousing of rice.

025A		Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Notes Inserted by n... ..

025B		Heading 9967 or Heading 9985 Services by way of storage or warehousing of cereals, pulses, fruits and ve... ..

025C		Chapter 9968 Services by the Department of Posts by way of post card, inland letter, boo... ..

026		Heading 9969 Transmission or distribution of electricity by an electricity transmission ... ..

026A		Heading 9969 or Heading 9986 Supply of services by way of providing metering equipment on rent, testing ... ..

027		Heading 9971 Omitted Notes Omitted vide Notification No. 4/2022-Integrated Tax (Rate) da... ..

028		Heading 9971 Services by way of- (a) extending deposits, loans or advances in so far as ... ..

028A		Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) ... ..

029		Heading 9971 or Heading 9991 Services of life insurance business provided by way of annuity under the Na... ..

030		Heading 9971 or Heading 9991 Services of life insurance business provided or agreed to be provided by th... ..

030A		Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval G... ..

030B		Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Central... ..

031		Heading 9971 or Heading 9991 Services by the Employees State Insurance Corporation to persons governed u... ..

032		Heading 9971 Services provided by the Employees Provident Fund Organisation to the perso... ..

032A		Heading 9971 or Heading 9991 Services by Coal Mines Provident Fund Organisation to persons governed by t... ..

032B		Heading 9971 or Heading 9991 Services by National Pension System (NPS) Trust to its members against cons... ..

033		Heading 9971 Omitted Notes Omitted vide Notification No. 4/2022-Integrated Tax (Rate) da... ..

034		Heading 9971 Omitted Notes Omitted vide Notification No. 4/2022-Integrated Tax (Rate) da... ..

035		Heading 9971 Services by an acquiring bank, to any person in relation to settlement of a... ..

035A		Heading 9971 Services supplied by Central Government, State Government, Union territory ... ..

036		Heading 9971 or Heading 9991 Services of general insurance business provided under following schemes (a)... ..

037		Heading 9971 or Heading 9991 Services of life insurance business provided under following schemes- (a) J... ..

037A		Heading 9971 or Heading 9991 Services by way of reinsurance of the insurance schemes specified in serial... ..

038		Heading 9971 or Heading 9991 Services by way of collection of contribution under the Atal Pension Yojana.

039		Heading 9971 or Heading 9991 Services by way of collection of contribution under any pension scheme of t... ..

040		Heading 9971 or Heading 9985 Services by the following persons in respective capacities (a) business fac... ..

040A		Heading 9971 Services by an intermediary of financial services located in a multi servic... ..

041		Heading 9971 or Heading 9991 Services provided to the Central Government, State Government, Union territ... ..

042		Heading 9971 Omitted Notes Omitted vide Notification No. 4/2022-Integrated Tax (Rate) da... ..

043		Heading 9972 Upfront amount (called as premium, salami, cost, price, development charges... ..

043A		Heading 9972 Service by way of transfer of development rights (herein refer TDR) or Floo... ..

043B		Heading 9972 Upfront amount (called as premium, salami, cost, price, development charges... ..

044		Heading 9973 or Heading 9991 Services provided by the Central Government, State Government, Union territ... ..

045		Heading 9973 Omitted Notes Omitted vide N OTIFICATION No. 07/2021- Integrated Tax (Rate)... ..

046		Heading 9981 Services provided by an incubatee up to a total turnover of fifty lakh rupe... ..

046A		Heading 9981 Research and development services against consideration received in the for... ..

047		Heading 9982 or Heading 9991 Services provided by- (a) an arbitral tribunal to (i) any person other than... ..

048		Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds.

049		Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territ... ..

049A		Heading 9983 or Heading 9991 Omitted Notes Omitted vide Notification No. 4/2022-Integrated Tax (Rate) da... ..

050		Heading 9983 or any other Heading of Chapter 99 Taxable services, provided or to be provided, by a Technology Business Incu... ..

051		Heading 9984 Services by way of collecting or providing news by an independent journalis... ..

052		Heading 9984 Services of public libraries by way of lending of books, publications or an... ..

053		Heading 9984 Omitted Notes Omitted vide Notification No. 4/2022-Integrated Tax (Rate) da... ..

054		Heading 9985 Services provided by a tour operator to a foreign tourist in relation to a ... ..

054A		Heading 9985 Tour operator service, which is performed partly in India and partly outsid... ..

055		Heading 9985 Services by an organiser to any person in respect of a business exhibition ... ..

056		Heading 9985 Services by way of sponsorship of sporting events organised (a) by a nation... ..

056A		Heading 9985 Omitted Notes Omitted vide Notification No. 4/2022-Integrated Tax (Rate) da... ..

057		Heading 9986 Services relating to cultivation of plants and rearing of all life forms of... ..

058		Heading 9986 Carrying out an intermediate production process as job work in relation to ... ..

058A		Heading 9986 Services by way of artificial insemination of livestock (other than horses)... ..

059		Heading 9988 Omitted Notes Omitted vide Notification No. 4/2022-Integrated Tax (Rate) da... ..

060		Heading 9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail ... ..

061		Heading 9988 or Heading 9992 Services provided by the National Centre for Cold Chain Development under t... ..

062		Heading 9999 Services by a foreign diplomatic mission located in India.

063		Heading 9991 Services by a specified organisation in respect of a religious pilgrimage f... ..

064		Heading 9991 Services provided by the Central Government, State Government, Union territ... ..

064A		Heading 9991 Services by way of granting National Permit to a goods carriage to operate ... ..

065		Heading 9991 or Heading 9997 Services provided by the Central Government, State Government, Union territ... ..

066		Heading 9991 Services provided by the Central Government, State Government, Union territ... ..

067		Heading 9991 or Heading 9973 Services provided by the Central Government, State Government, Union territ... ..

068		Heading 9991 Services provided by the Central Government, State Government, Union territ... ..

068A		Heading 9991 Services by way of providing information under the Right to Information Act... ..

068B		Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contra... ..

069		Heading 9992 or Heading 9963 Services provided - (a) by an educational institution to its students, facu... ..

069A		Heading 9992 Services of affiliation provided by a Central or State Educational Board or... ..

070		Heading 9992 Omitted Notes Omitted vide Notification No. 29/2018-Integrated Tax (Rate) d... ..

071		Heading 9992 or Heading 9996 Services provided to a recognised sports body by- (a) an individual as a pl... ..

072		Heading 9992 or Heading 9983 or Heading 9991 Any services provided by (a) the National Skill Development Corporation set... ..

073		Heading 9983 or Heading 9985 or Heading 9992 Services of assessing bodies empanelled centrally by the Directorate Genera... ..

074		Heading 9992 Services provided by training providers (Project implementation agencies) u... ..

075		Heading 9992 Services provided to the Central Government, State Government, Union territ... ..

076		Heading 9993 Omitted Notes Omitted vide Notification No. 4/2022-Integrated Tax (Rate) da... ..

077		Heading 9993 Services by way of- (a) health care services by a clinical establishment, a... ..

077A		Heading 9993 Services provided by rehabilitation professionals recognised under the Reha... ..

078		Heading 9994 Omitted Notes Omitted vide Notification No. 4/2022-Integrated Tax (Rate) da... ..

079		Heading 9994 Services by way of public conveniences such as provision of facilities of b... ..

080		Heading 9995 Service by an unincorporated body or a non- profit entity registered under ... ..

080A		Heading 9995 Services provided by an unincorporated body or a non-profit entity register... ..

081		Heading 9996 Services by an artist by way of a performance in folk or classical art form... ..

082		Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary... ..

082A		Heading 9996 Services by way of admission to a protected monument so declared under the ... ..

083		Heading 9996 Services by way of training or coaching in- a. recreational activities rela... ..

084		Heading 9996 Services by way of right to admission to- (a) circus, dance, or theatrical ... ..

085		Chapter 9996 Services by way of right to admission to the events organised under FIFA U-... ..

085A		Heading 9996 Services by way of right to admission to the events organised under FIFA U-... ..

085B		Heading 9996 Services by way of right to admission to the events organised under AFC Wom... ..


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