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TMI BlogExemptions on supply of services under IGST Act - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No.9/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017 , namely:- In the said notification, - (A) in the Table, - (a) in column (3), - (i) against serial number 6, in clause (a), the words by way of speed post, express parcel post, life insurance, and agency services provided to a person other tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocated in West Bengal; ; (e) against serial number 21, in column (3), clause (d) shall be omitted; (f) against serial number 22, in column (3), clauses (b) and (c) shall be omitted; (g) against serial number 25B, for the entries in column (3), the following shall be substituted: - (3) Services by way of storage or warehousing of cereals, pulses, fruits and vegetables. ; (h) after serial number 25B and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) 25C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. ; (u) serial number 78 and the entries relating thereto shall be omitted; (v) against serial number 83, for the entries in column (3), the following shall be substituted: - (3) Services by way of training or coaching in- recreational activities relating to arts or culture, by an individual, or sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act. ; (w) against serial number 85A, in column (3), after the letters, figures and words FIFA U-17 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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