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 ..... specified 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 supply provided to the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity: 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 charged for such service does not exceed five tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017. Nil Provided the place of supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 subsection (42) of section 2 of Companies Act, 2013 (18 of 2013). Nil Provided that GST at applicable rates is paid by the establishment of the foreign airline company in India on tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 services for students in student residences; (b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like. ] Nil Nil 127 [ 13A Heading 9963 Supply of accommodation services havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 services of- (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. Nil Nil 20 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. Nil Nil 19 [20A He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the purposes of this entry, Electrically operated vehicle means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle. ] (b) to a goods transport agency, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 concerned Central Armed Police Force. Nil Nil ] 31 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). Nil Nil 32 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). Nil Nil 35 [32A Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 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] 38 Heading 9971 or Heading 9991 Services by way of collection of contribution under the Atal Pension Yojana. Nil Nil 39 Heading 9971 or Heading 9991 Services by way of collection of contribution under any pension scheme of the State Governments. Nil Nil 40 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 corresponden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 further that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of integrated tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty: Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the integrated tax was exempted on the long term lease of the plots by the original lessor to the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pfront 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 to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area 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 upfront amount (called as premium, salami, cost, price, development ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, 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) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service. ] 47 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 66 [such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)]; 19 [(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;] (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 66 [such amount in the preceding financia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur 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 consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - foreign tourist means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows:- (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-); ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided by a commission agent for sale or purchase of agricultural produce. 106 [ **** ] Nil Nil 58 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. Nil Nil 39 [ 58A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil ] 107 [ 59 * * * * ] 60 Heading 9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, precooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil Nil 61 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. Nil Nil 62 Heading 9999 Services by a foreign diplomatic mission located in India. Nil Nil 63 Heading 9991 Services by a specified organisation in respect of a religious pilgrimage facilitated by 22 [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lder means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Nil Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the minin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, in relation to- (i) the National Skill Development Programme or any other scheme 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 National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. Nil Nil ] 73 Heading 9983 or Services of assessing bodies empanelled centrally by the Directorate General of Nil Nil Heading 9985 or Heading 9992 Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. 74 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 133 [ National Council for Vocational Education and Training ] . Nil Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... labour or farmer; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (₹ 1000/-) per member per year. Nil Nil ] 81 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. Nil Nil 82 Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil Nil 18 [82A Heading 9996 Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force Nil Nil] 83 Heading 9996 111 [ Services by way of training or coaching in- a. recreational activities relating to arts or culture, by an ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh farmer education or training; (d) agricultural produce means any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; (e) Agricultural Produce Marketing Committee or Board means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce; (f) aircraft has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (g) airport has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); (h) approved vocational education course means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the 134 [ National Council for Vocational Education and Training ] or State Council for Vocational Training offering courses in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of religion , spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; (s) clinical establishment means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; (t) contract carriage has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (u) courier agency means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; 13 [(zf) Governmental Authority means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution .] 14 [(zfa) Government Entity means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.] (zg) health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereunder (but does not include radio taxi); (zp) national park has the same meaning as assigned to it in clause (21) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); (zq) original works means- all new constructions; (i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise; (zr) print media means,- (i) book as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) newspaper as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (zs) port has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zt) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government; (zzb) senior advocate has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961); (zzc) single residential unit means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family; (zzd) special category States shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, (zze) specified organisation shall mean,- (i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (ii) Committee or State Committee as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002); (zzf) stage carriage shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzg) State Electricity Board means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzh) State Transmission Utility shall have 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 ..... admission to educational institutions. ] 55 [(v) The term apartment shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (vi) The term affordable residential apartment shall have the same meaning as assigned to it in the notification No. 8/2017- Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 683(E) dated 28th June, 2017, as amended. (vii) The term promoter shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (viii) The term project shall mean a Real Estate Project or a Residential Real Estate Project. (ix) the term Real Estate Project (REP) shall have the same meaning as assigned to it in clause (zn) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (x) The term Residential Real Estate Project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the State Government Industrial Development Corporations or Undertakings to industrial units. 13. Substituted vide Notification no. 33/2017 dated 13.10.2017 , (zf) governmental authority has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) ; 14. Inserted vide Notification no. 33/2017 dated 13.10.2017 15. Inserted vide Notification no. 42/2017 dated 27-10-2017 16. Substituted vide Notification no. 49/2017 dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. 17. Omitted vide Notification no. 49/2017 dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, 2 [12B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil] 18. Inserted vide Notification no. 49/2017 dated 14- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te) dated 26-07-2018 w.e.f. 27-07-2018 35. Inserted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 36. Inserted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 37. Inserted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 38. Inserted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 39. Inserted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 40. Inserted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 41. Inserted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 42. Inserted vide Notification No. 15/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 43. Inserted vide Notification No. 24/2018-Integrated Tax (Rate) dated 20-09-2018 44. Inserted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 45. Inserted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 46. Inserted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) dated 30-09-2019 w.e.f. 01-10-2019 32 [ 2019 ] 62. Substituted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 33 [ 2019 ] 63. Inserted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 64. Inserted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 65. Inserted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 66. Substituted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year 67. Inserted vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 68. Substituted vide Notification No. 27/2019- Integrated Tax (Rate) dated 31-12-2019 w.e.f. 01-01-2020 before it was read as 50 69. Substituted vide Notification No. 27/2019- Integrated Tax (Rate) dated 31-12-2019 w.e.f. 01-01-2020 before it was read as Nil 70. Substituted vide NOTIFICATION NO. 04/2020- Integrated Tax (Rate) dated 30-09-2020 w.e.f. 01-10-2020 before it was read as 61 [ 2020 ] 71. Substituted vide N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead 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 89. Omitted vide Notification No. 04/2022 -Integrated 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 90. Omitted vide Notification No. 04/2022 -Integrated 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 91. Inserted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 92. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 15 Heading 9963 Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having 31 [ value of supply ] of a unit of accommodation below 60 [ or equal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... market. Nil Nil 101. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 42 Heading 9971 Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves. Nil Nil 102. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 38 [ 49A 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 ] 103. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 53 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. Nil Nil 104. Inserted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 105. 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 [56A Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate) dated 26-09-2023 w.e.f. 01-10-2023 before it was read as, Provided that 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. 118. Inserted vide Notification No. 16/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 119. Inserted vide Notification No. 16/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 120. Inserted vide Notification No. 16/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 121. Inserted vide Notification No. 16/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 122. Inserted vide Notification No. 16/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 123. Inserted vide Notification No. 04/2024- Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 124. Omitted vide Notification No. 04/2024- Integrated Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, Heading 9963 or 125. Re-Numbered vide Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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