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TMI BlogExempt the intra-State supply of services under sub-section (1) of section 9.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 or a Governmental authority 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 Co ..... 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; and (b) services by way of renting of immovable property. 8 Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Nil Nil Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts 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 terr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil 11 Heading 9954 Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. Nil Nil 12 Heading 9963 or Heading 9972 Services by way of renting of residential dwelling for use as residence. Nil Nil 13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- Nil Nil (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Nil Nil Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. 17 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). Nil Nil 18 Heading 9965 Services by way of transportation of goods- (a) by road except the services of- (i) a goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil Nil 24 Heading 9967 or Heading 9985 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil Nil 25 Heading 9969 Transmission or distribution of electricity by an electricity transmission or distribution utility. Nil Nil 26 Heading 9971 Services by the Reserve Bank of India. Nil Nil 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 28 Heading 9971 or Heading 9991 Services of life insurance business provided by way of annuity under the Natio ..... 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 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) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units. Nil Nil 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 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 43 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 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; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otechnology 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 51 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 52 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil 53 Heading 9985 Services by way of sponsorship of sporting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... animals. Nil Nil 57 Heading 9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, pre-cooling, 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 58 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 59 Heading 9999 Services by a foreign diplomatic mission located in India. Nil Nil 60 Heading 9991 Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement. Nil Nil 61 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Nil Nil 67 Heading 9992 Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, Union territory administration. Nil Nil 73 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 74 Heading 9993 Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil 75 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 biomedical waste or the processes incidental thereto. Nil Nil 76 Heading 9994 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty, 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 it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961); (c) agricultural extension means application of scientific research and knowledge to agricultural practices through 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 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 AIDS; (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement 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, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (ze) goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; (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) ; (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 clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les made thereunder (but does not include radio taxi); (zq) 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); (zr) online information and database access or retrieval services shall have the same meaning as assigned to it in clause (17) of the section 2 of the Integrated goods and Services Tax Act, 2017(13 of 2017) ; (zs) 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; (zt) 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); (zu) port has the same meaning as assigned to it in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eans the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934); (zzb) residential complex means any complex comprising of a building or buildings, having more than one single residential unit; (zzc) rural area means the area comprised in a village as defined in land revenue records, excludingthe area under 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; (zzd) senior advocate has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961); (zze) single residential unit means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family; (zzf) special category States shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution , (zzg) 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 ..... 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