Exemption under IGST Notification [ Entry No. 10,10F,10G,10H & 12AA, 42 of IGST ] - GST Ready Reckoner - GST

Exemption under IGST Notification No. 9/2017-Integrated Tax (Rate) Exemption Entry no. 10 Exemption for services wherein location of services provider is in non-taxable territory Services received from a provider of service located in a non- taxable territory by (a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity registered under section 12AA of the Income-tax Act, 1961 for the purposes of providing charitable activities; or (ba) by way of supply of online educational journals or periodicals to an educational institution other than an institution providing services by way of (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course; (c) a person located in a non-taxable territory: Exception:- The exemption shall not apply to (i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or (ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry. [ vide notification no. 12/2023 w.e.f. 01.10.2023 ] Exemption Entry no. 10F services supplied to an Establishment outside India Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017. The place of supply of the service is outside India in accordance with section 13 of Integrated Goods and Services Tax Act, 2017. Exemption Entry no. 10G Service supplied by an United Nations Import of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation. Explanation. - For the purposes of this entry, specified international organisation means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 to which the provisions of the Schedule to the said Act apply. Exemption Entry no. 10H Import of service by Foreign diplomatic mission Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein. Condition:- Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to exemption from integrated tax leviable on the import of services subject to the conditions, - (i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to exemption from integrated tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that the services imported are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his or her family. (iii) that in case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post; (iv) that the exemption from the whole of the integrated tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Exemption Entry no. 12AA Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory . Condition:- Following documents shall be maintained for a minimum duration of five years: 1) Copy of Bill of Lading 2) Copy of executed contract between Supplier/Seller and Receiver/Buyer of goods 3) Copy of commission debit note raised by an intermediary service provider in taxable territory from service recipient located in nontaxable territory 4) Copy of certificate of origin issued by service recipient located in nontaxable territory 5) Declaration letter from an intermediary service provider in taxable territory on company letter head confirming that commission debit note raised relates to contract when both supplier and receiver of goods are outside the taxable territory. Entry No. 42 Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves . [Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 ]