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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

Extract

..... 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 17[or a Government Entity] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil 17[3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity 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 a .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... on 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 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; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year. Nil Nil 1[9A Chapter 99 Services provided by and to F&eac .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... for agricultural use. Nil 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 2[11A Heading 9961 or Heading 9962 14[Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.] Nil Nil] 2[11B 15[Omitted] ] 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- (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 under sub clause (v) of clause (23C) of section 10 of the Income-t .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... ; (ii) a courier agency; (b) by inland waterways. Nil Nil 19 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 17[19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September 66[2021], 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 67[2021].] 68[19C 9965 Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited. Nil Nil.] 20 Heading 9965 Services by way of transportation by rail or a vessel from one place in India to another of the following goods - (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... il ] 22 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 53[(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 means of transportation of goods. 17[(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.] Nil Nil 23 Heading 9967 Service by way of access to a road or a bridge on payment of toll charges. Nil Nil 11[23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil] 24 Heading 9967 .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... urance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). Nil Nil 31 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 33[31A Heading 9971 or Heading 9991 Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). Nil Nil 31B Heading 9971 or Heading 9991 Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. Nil Nil] 32 Heading 9971 Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999). Nil Nil 33 Heading 9971 Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market. Nil Nil 34 Headi .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... imaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. Nil Nil 17[36A Heading 9971 or Heading 9991 Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 35[or 40]. Nil Nil] 37 Heading 9971 or Heading 9991 Services by way of collection of contribution under the Atal Pension Yojana. Nil Nil 38 Heading 9971 or Heading 9991 Services by way of collection of contribution under any pension scheme of the State Governments. Nil Nil 39 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 correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. Nil Nil 17[39A Heading 9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currenci .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of central 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 central tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same.] 50[41A Heading 9972 Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 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 .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... ired, 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 charges or by any other name) paid for long term lease of land, as is attributable to the residential apartments, which remain un- booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner - [GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for constructi .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... (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 62[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)]; 17[(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;] (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to 62[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)]. 17[(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.] Nil Nil 46 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil 47 Heading 9983 or Heading 9991 .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... umigation in a warehouse of agricultural produce. Nil Nil] 54 Heading 9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (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 agricultu .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... y 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 65 Heading 9991 Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. Nil Nil 17[65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil] 38[65B Heading 9991 or any other Heading Services supplied by a State Government to Excess 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 granted mining lease, quarry lease or license .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... ional journals or periodicals:] Nil Nil 46[** **** ***] 68 Heading 9992 or Heading 9996 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil Nil 69 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 assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme 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 other Scheme implemented by the National Skill Development Corporation. Nil Nil 70 Heading 9983 or Heading 9985 or Heading 9992 Services of assessing bodies empanelled .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... (c) up to an amount of 23[seven thousand five hundred] rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. Nil Nil 39[77A Heading 9995 Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; 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] 78 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 79 Heading 9996 Services by way of admis .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... 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, 1934 (22 of 1934); (g) “airport” has the same meaning as assigned to it in clause (b) of sec .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... 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, or a place established as .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... ion” 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 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; 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 90per 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. .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... l service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority; (zn) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (zo) “life micro-insurance product” shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005; (zp) “metered cab” means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules 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 an .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... Government, and its affiliate federations; (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government; (v) the International Olympic Association or a federation recognised by the International Olympic Association; or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; (zy) “religious place” means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zz) “renting in relation to immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, 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 immovable property; (zza) “Reserve Bank of India” means 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 o .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); (zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972); (zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972). 3. Explanation.- For the purposes of this notification,- (i) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services. (ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative. 5[(iii) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.] 40[(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational I .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... ly, 2017. [F. No.334/1/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India **************** Notes: 1. Inserted vide notification no. 21/2017 dated 22-7-2017 2. Inserted vide notification no. 21/2017 dated 22-7-2017 3. Substituted vide notification no. 21/2017 dated 22-7-2017, before it was read as “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme” 4. Substituted vide notification no. 21/2017 dated 22-7-2017, before it was read as “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)” 5. Inserted vide notification no. 21/2017 dated 22-7-2017 6. Inserted vide notification no. 25/2017 dated 21-9-2017 7. Inserted vide notification no. 30/2017 dated 29-9-2017 8. Substituted vide notification no. 32/2017 dated 13-10-2017, before it was read as, “governmental authority” 9. Inserted vide notification no. 32/2017 dated 13-10-2017 10. Inserted vide notification no. 32/2017 dated 13-10-2017 11. Inserted vide notification no. 32/2017 dated 13-10-2017 12. Substituted vide notification no. 32/2017 dated 13-10-2017, before it was read as, “One time upfront amount (called as premium .....

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List of Exempted supply of services under the CGST Act - 12/2017 - Central GST (CGST) Rate

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..... o- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than ₹ 250 per person as referred to in (a), (b) and (c) above." 25. Omitted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 before it was read as "Central Government, State Government, Union territory, local authority or" 26. Omitted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 before it was read as "8[Central Government, State Government, Union territory, local authority or" 27. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 28. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 29. Substituted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 before it was read as "declared tariff" 30. Substituted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 before it was read as “2018” 31. Substituted vide Notification No. 14/2018- Central .....

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..... 019 w.e.f. 01-04-2019 52. Inserted vide Notification No. 04/2019- Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 53. Inserted vide Notification No. 13/2019-Central Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 54. Substituted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year” 55. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 56. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 57. Substituted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as 30[2019"]. 58. Substituted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as 31[2019"] 59. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 60. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 61. Inserted vide Notification No. 21 /2019- Central Tax (Rate) d .....

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  1. Notification No. 5/2020 - Dated: 16-10-2020 - Amendment in Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017
  2. Notification No. 4/2020 - Dated: 30-9-2020 - Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto...
  3. Notification No. G.S.R. 294 (E) - Dated: 20-3-2020 - Notified Name of RCS Airport with RCS route
  4. Notification No. 28/2019 - Dated: 31-12-2019 - To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
  5. Notification No. 21/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.
  6. Notification No. 13/2019 - Dated: 31-7-2019 - Seeks to exempt the hiring of Electric buses by local authorities from GST.
  7. Notification No. 4/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
  8. Notification No. 28/2018-Central Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on...
  9. Notification No. 23/2018 - Dated: 20-9-2018 - Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017
  10. Notification No. 14/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on...
  11. Notification No. 2/2018 - Dated: 25-1-2018 - Seek to amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28thJune,...
  12. Notification No. 47/2017 - Dated: 14-11-2017 - Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.
  13. Notification No. 32/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 12/2017-CT(R) - Exempted supply of services
  14. Notification No. 30/2017 - Dated: 29-9-2017 - Exempting supply of services associated with transit cargo to Nepal and Bhutan.
  15. Notification No. 25/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017
  16. Notification No. 21/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for...
  17. Notification No. 11/2017 - Dated: 28-6-2017 - Rates for supply of services under CGST Act

 

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