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TMI BlogList of Exempted supply of services under the CGST ActX X X X Extracts X X X X X X X X Extracts X X X X ..... tion, 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 69 [ or 12AB ] 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 79 [****] 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. Nil Nil 17 [3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority 80 [ **** ] by way of any activity in relation to any function entrusted to a Panchayat under artic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] ; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) 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- (i) services by the Department of Posts 116 [ and the Ministry of Railways (Indian Railways) ] 86 [ **** ] ; (ii) services in relation to an aircraft or a 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. Nil Nil 1 [9A Chapter 99 Services provided by and to F d ration Internationale de Football Association (FIFA) and its subsidiaries directly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). Nil Nil 9G Chapter 99 Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. Nil Nil ] 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 28 [ 10A Heading 9954 Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Nil Nil 88 [ 14. * * * * ] 15 Heading 9964 Transport of passengers, with or without accompanied belongings, by 89 [ (a) air in economy class, 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. 81 [ Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r magazines registered with the Registrar of Newspapers; 90 [ **** ] (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. Nil Nil 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; 91 [ **** ] (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. Nil Nil 10 [21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 9968 Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). Nil Nil ] 25 Heading 9969 Transmission or distribution of electricity by an electricity transmission or distribution utility. Nil Nil 122 [ 25A Heading 9969 or Heading 9986 Supply of services by way of providing metering equipment on rent, testing for meters/transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers. Nil Nil ] 94 [ 26 * * * * ] 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. Nil Nil 43 [ 27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any person who accepts such card. Nil Nil 34 [ 34A Heading 9971 Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the 44 [ banking companies and ] financial institutions. Nil Nil ] 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) 3 [Restructured Weather Based Crop Insurance Scheme (RWCIS)], approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) 4 [Pradhan Mantri Fasal BimaYojana (PMFBY)]; (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Schem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil] 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 12 [Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 64 [ 20 ] per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the residential apartments in the project Total carpet area of the residential and commercial apartments in the project ) Nil Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights, or FSI (including additional FSI), or both, as is attributable to the residential apartments, which remain un-booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner - [GST payable on TDR or FSI (including additional FSI) or both for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation Total carpet area of the residential apartments in the project) Provided further that tax payable in terms of the first proviso hereinabove shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation. The liability to pay central tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion certificate or first occupation of the project, as the case may be. ] 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 1 st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 74 [* * * * ] 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; an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces 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. Nil Nil 97 [ 47A * * * * ] 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 98 [ 51 * ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia, 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. Nil Nil 100 [ 53A * * * * ] 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; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivation 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. Nil Nil 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 1 st 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 17 [65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil] 38 [ 65B Heading 9991 or any other Heading Services supplied by a State Government to Excess R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing contained in sub-item (v) of item (b) shall apply to 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.] 17 [(v) supply of online educational journals or periodicals:] Nil Nil 124 [ 66A Heading 9992 Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. Nil Nil ] 46 [** **** *** ] 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. Nil Nil 125 [ 69 Heading 9983 or Heading 9991 or Heading 9992 Any services provided by (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for Vocational Education and Training; (c) an Awarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA 77 [ or 12AB ] of the Income-tax Act, 1961 (43 of 1961). Nil Nil ] 105 [ 75 * * * * ] 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 (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 23 [seven thousand five hundred] 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 39 [ 77A Heading 9995 Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 Nil Nil ] 51 [ 1A. Value of supply of service by way of transfer of development rights or FSI by a person to the promoter against consideration in the form of residential or commercial apartments shall be deemed to be equal to the value of similar apartments charged by the promoter from the independent buyers nearest to the date on which such development rights or FSI is transferred to the promoter. 1B. Value of portion of residential or commercial apartments remaining un-booked on the date of issuance of completion certificate or first occupation, as the case may be, shall be deemed to be equal to the value of similar apartments charged by the promoter nearest to the date of issuance of completion certificate or first occupation, as the case may be. ] 2. Definitions . - For the purposes of this notification, unless the context otherwise requires, - (a) 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; (b) advocate has the same meaning as assigned to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in force; (l) 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); (m) 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; (n) business entity means any person carrying out business; (o) 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; (p) Central Electricity Authority means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948); (q) 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); (r) charitable activities means activities relating to - (i) public health by way of ,- (A) care or counseling of (I) terminally ill persons or persons with severe physical or mental disability; (II) persons afflicted with HIV or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal education course; (z) 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; 48 [ (zaa) financial institution has the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934). ] (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 q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommittee of India or Special Olympics Bharat; (C) by Central Civil Services Cultural and Sports Board; (D) as part of national games, by Indian Olympic Association; or (E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; (zx) recognised sports body means (i) the Indian Olympic Association; (ii) Sports Authority of India; (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations; (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government; (v) the International Olympic Association or a federation recognised by the International Olympic Association; or (vi) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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,- (i) 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. (ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative. 5 [(iii) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.] 40 [ (iv) For removal of doubts, it is clarified that the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the said date. (xiii) floor space index (FSI) shall mean the ratio of a building s total floor area (gross floor area) to the size of the piece of land upon which it is built. ] 4. This notification shall come into force on the 1st day of July, 2017. [F. No.334/1/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India **************** Notes: 1. Inserted vide notification no. 21/2017 dated 22-7-2017 2. Inserted vide notification no. 21/2017 dated 22-7-2017 3. Substituted vide notification no. 21/2017 dated 22-7-2017 , before it was read as Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme 4. Substituted vide notification no. 21/2017 dated 22-7-2017 , before it was read as National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) 5. Inserted vide notification no. 21/2017 dated 22-7-2017 6. Inserted vide notification no. 25/2017 dated 21-9-2017 7. Inserted vide notification no. 30/2017 dated 29-9-2017 8. Substituted vide notification no. 32/2017 dated 13-10-2017 , before it was read as, governmental a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te) Dated 25-01-2018 , before it was read as, five thousand 24. Substituted vide Notification No. 2/2018- Central Tax (Rate) Dated 25-01-2018 , before it was read as, 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 ₹ 250 per person as referred to in (a), (b) and (c) above. 25. Omitted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 before it was read as Central Government, State Government, Union territory, local authority or 26. Omitted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 before it was read as 8 [ Central Government, State Government, Union territory, local authority or 27. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 28. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 29. Substituted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 before it was read as declared tariff 30. Substitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-2019 w.e.f. 01-04-2019 51. Inserted vide Notification No. 04/2019- Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 52. Inserted vide Notification No. 04/2019- Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 53. Inserted vide Notification No. 13/2019-Central Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 54. Substituted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year 55. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 56. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 57. Substituted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as 30 [ 2019 ] . 58. Substituted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as 31 [ 2019 ] 59. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 60. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Entity] 80. Omitted vide NOTIFICATION No. 16/2021 - Central Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as or a Governmental authority or a Government Entity 81. Inserted vide NOTIFICATION No. 16/2021 - Central Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 82. Inserted vide NOTIFICATION No. 16/2021 - Central Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 83. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 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 84. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 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 85. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il 95. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 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 96. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 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. Nil Nil 97. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 36 [ 47A Heading 9983 or Heading 9991 Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. Nil Nil ] 98. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. Inserted vide NOTIFICATION NO. 01/2023 -Central Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 111. Substituted vide NOTIFICATION NO. 07/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited. 112. Inserted vide Notification No. 13/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 113. Inserted vide Notification No. 13/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 114. Inserted vide Notification No. 13/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 115. Inserted vide Notification No. 13/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 116. Inserted vide Notification No. 13/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 117. Inserted vide Notification No. 04/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 118. Omitted vide Notification No. 04/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, Heading 9963 or 119. Re-numbered vide Notification No. 04/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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