9911796707
TMI BlogExemptions on supply of services under IGST ActX X X X Extracts X X X X X X X X Extracts X X X X ..... ified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 Services by an entity registered under section 12AA 73[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 83[****] 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 19[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 suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts 121[and the Ministry of Railways (Indian Railways)] 89[****]; (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 122[and the Ministry of Railways (Indian Railways)] 90[****]; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the events under AFC Women's Asia Cup 2022.] 7[10B Chapter 99 Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil] 9[10C Chapter 99 Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil] 51[** ***** * * *] 29[10E Chapter 99 Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA 76[or 12AB] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. Nil Nil 10F Chapter 99 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 wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilways) to individuals by way of - (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services. Nil Nil 10J Chapter 99 Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). Nil Nil 10K 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] 128[10L Chapter 99 Import of services by an establishment of a foreign company in India, which is an airline company, from a related person or from any of its other establishments outside India, when made without consideration. Explanation: Foreign company shall have the same meaning as assigned to it in subsectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission 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] 2[12B 17[****] ] 13 124[****] Heading 9972 Services by way of renting of residential dwelling for use as residence 91[except where the residential dwelling is rented to a registered person]. 113[125[Explanation 1]. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, - (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern.] 126[Explanation 2.- Nothing contained in this entry shall apply to- (a) accommodation servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout 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 20[three years] from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Nil Nil 18 Heading 9964 Service of transportation of passengers, with or without accompanied belongings, by- (a) railways in a class other than- (i) first class; or (ii) an air-conditioned coach; (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). 86[Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017).] Nil Nil 19 Heading 9965 Services by way of transportation of goods- (a) by road except the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil] 44[22B Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil] 23 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 56[(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation.- For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil] 29 Heading 9971 or Heading 9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil Nil 30 Heading 9971 or Heading 9991 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil Nil 19[30A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil] 64[30B Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 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). 65[(r) Bangla Shasya Bima.] Nil Nil 37 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 21[two lakhs] rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. Nil Nil 19[37A Heading 9971 or Heading 9991 Services by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37 37[or 41]. Nil Nil] 137[37B Heading 9971 or Heading 9991 Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um, 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 68[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 business area.] 43[Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 68[20] per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.] Nil 69[Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area: Provided also that the State Government concerned shall monitor and enforce the above condition, as per the order issued by the State Government in this regard: Provided furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 1 per cent. of the value in case of affordable residential apartments and 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 integrated tax on the said portion of the development rights or FSI, or both, calculated as above, shall arise on the date of completion or first occupation of the project, as the case may be, whichever is earlier. 43B Heading 9972 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, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 78[* * * * ] 46 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 incubate. Nil Nil 130[46A Heading 9981 Research and development services against consideration received in the form of grants supplied by - (a) a Government Entity; or (b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of subsection (1) of section 35 of the Income Tax Act, 1961. Nil Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 51 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 52 Heading 9984 Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. Nil Nil 103[53 * * * *] 54 Heading 9985 Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. Nil Nil 104[54A Heading 9985 Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India: Provided that value of the tour operator service performed outside India shall be such proportion of the total consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 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. 106[****] Nil Nil 58 Heading 998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil Nil 68 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 19[68A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil 40[68B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- "mining lease holder" means a person who has been gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chool or equivalent; or (ii) education as a part of an approved vocational education course.] Nil Nil 131[69A 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] 48[* *** **** ** *] 71 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 132[72 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 Body recognized by the National Council for Vocational Education and Training; (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; (e) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 81[or 12AB] of the Income-tax Act, 1961 (43 of 1961). Nil Nil] 110[78 * * * *] 79 Heading 9994 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Nil Nil 80 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 25[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 41[80A Heading 9995 Services provided by an unincorporated bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... men's Asia Cup 2022 Nil Nil] 54[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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed system of medicines in India as per any law for the time being 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty; 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; 50[(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 quality of public or impersonal nature; (zd) "goods carriage" has the same meaning as assigned to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " means a company carrying on life insurance business or general insurance business; 140[(zja) "insurer" has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).] (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) "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; (zm) "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); (zn) "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; (zo) "metered cab" means any contract carriage on which an automatic device, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Khel Abhiyaan (PYKKA) Scheme; (zv) "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; (zw) "religious place" means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zx) "renting in relation to immovable property" means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Trade Unions Act,1926(16 of 1926); (zzm) "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); (zzn) "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); (zzo) "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.] 42[(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 IT(R) dated 22-8-2017 2. Inserted vide Notification no. 21/2017 IT(R) dated 22-8-2017 3. Substituted vide Notification no. 21/2017 IT(R) dated 22-8-2017, before it was read as, "Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme" 4. Substituted vide Notification no. 21/2017 IT(R) dated 22-8-2017, before it was read as, "National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)" 5. Inserted vide Notification no. 21/2017 IT(R) dated 22-8-2017 6. Inserted vide Notification no. 25/2017 IT(R) dated 21-9-2017 7. Inserted vide Notification no. 31/2017 dated 29-9-2017 8. Substituted vide Notification no. 33/2017 dated 13.10.2017, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "upto higher secondary" 24. Substituted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 before it was read as, "entry (b)" 25. Substituted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 before it was read as, "five thousand" 26. Substituted vide Notification No. 2/2018- Integrated 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." 27. Omitted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018before it was read as "Central Government, State Government, Union territory, local authority or" 28. Omitted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018before it was read as "8[Central Government, State Government, Union terr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt 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. Nil Nil" 49. Inserted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 50. Inserted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 51. Omitted vide Notification No. 2/2019- Integrated Tax (Rate) dated 04-02-2019 before it was read as 15[10D Chapter 99 Supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees Nil Nil] 52. Substituted vide Notification No. 04/2019- Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as "sub-section (1) of section 6" 53. Inserted vide Notification No. 04/2019- Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 54. Inserted vide Notification No. 04/2019- Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 55. Inserted vide Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Inserted vide NOTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 76. Inserted vide NOTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 77. Substituted vide NOTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "70[2021]" 78. Omitted vide NOTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "45 Heading 9973 Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. Nil Nil" 79. Inserted vide NOTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 80. Inserted vide NOTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 81. Inserted vide NOTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 82. Inserted vide NOTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 83. Omitted vide NOTIFICATION No. 16/2021- Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as &quo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;" 94. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "(d) railway equipments or materials;" 95. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "(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;" 96. Substituted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea." 97. Inserted vide Notification No. 04/2022 -Integ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "19[(h) services by way of fumigation in a warehouse of agricultural produce;]" 107. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "59 Heading 9988 Services by way of slaughtering of animals. Nil Nil" 108. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "76 Heading 9993 Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. Nil Nil" 109. Inserted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 110. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "78 Heading 9994 Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. Nil Nil" 111. Subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Heading 9963 or" 125. Re-Numbered vide Notification No. 04/2024- Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, "Explanation" 126. Inserted vide Notification No. 04/2024- Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 127. Inserted vide Notification No. 04/2024- Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 128. Inserted vide Notification No. 08/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 129. Inserted vide Notification No. 08/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 130. Inserted vide Notification No. 08/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 131. Inserted vide Notification No. 08/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 132. Substituted vide Notification No. 08/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, "72 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 assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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