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Service Tax Exemptions to be continued in GST as decided by GST Council

Goods and Services Tax - GST - Dated:- 20-5-2017 - Sl. No. Services 1. Services by Government or a local authority excluding the following services- (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 Government; (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; or (iv) any service, other than servi .....

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on, harvesting, threshing, plant protection or testing or (ii) supply of farm labour; (iii) 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; (iv) renting or leasing of agro machinery or vacant land wi .....

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utility 7. Services by way of renting of residential dwelling for use as residence 8. Services by way of- (i) 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); (ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers; 9. Services by way of transportation of goods (i) by road except the services .....

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ry clinic in relation to health care of animals or birds; 13. Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;[Charitable activities may be defined as presently in notification No 25/2012-ST. 14. Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the Government of India, under bilateral arrangement; 15. Services provided by- (a) an arbitral tribun .....

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es twenty lakh (ten lakh rupees in a special category state) in the preceding financial year; or (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year; 16. Services provided,- (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, facu .....

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gher secondary school or equivalent 17. 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 residential 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 Indian Institute of Management; (b) fe .....

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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; 20. Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India; 21. Services by way of giving on hire - (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods; 22. Transport .....

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ance business provided by way of annuity under the National Pension System regulated by Pension Fund Regulatory and Development Authority of India (PFRDA) under the Pension Fund Regulatory And Development Authority Act, 2013 (23 of 2013) 24. 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 25. Services pr .....

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s or share of contribution - as a trade union; for the provision of carrying out any activity which is exempt from the levy of GST; or up to an amount of five thousand 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; 27. Services by an organiser to any person in respect of a business exhibition held outside India; 28. Services by way of slaughtering of animals; 29. Services received .....

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access or retrieval services received by persons specified in clause (a)or clause (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 clause (c); 30. Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material; 31. Services by Employees State Insurance Corporation to persons governed under the Employees Insuran .....

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utside India in relation to management of foreign exchange reserves; 36. Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. 37. 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; 38. Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or z .....

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PFO) to persons governed under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952); 41. Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999); 42. Services provided by Securities and Exchange Board of India (SEBI) set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investor .....

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ity: Provided that nothing contained in this entry shall apply to services at S. No. 1 (i), (ii)and (iii) above 46. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. 47. Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under suc .....

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ivation 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; 50. Services by Government, a 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: this shall be continued by way of notification undersection 7(2)(b) of CGST/SGST Acts. 51. Services provided by Government or a local authority by way of ass .....

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um during the period prior to 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be; 53. Services provided by Government 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 (MOT). 54. Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transa .....

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fficial use of a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein. This exemption is available on reciprocal basis based on a certificate issued by MEA (Protocol Division): this shall be continued by way of notification under section 55 of CGST/SGST Acts. 57. Taxable services, provided or to be provided, by a Technology Business Incubator (TBI) or a Science and Technology E .....

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e) lease of industrial plots from so much of tax leviable thereon, as is leviable on the one time upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for such lease. 59. Services provided to the government by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding (VGF). Provided that nothi .....

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er section 12AA of Income tax Act, 1961; 62. Any services provided by, _ the National Skill Development Corporationset up by the Government of India; a Sector Skill Council approved by the National Skill Development Corporation; an assessmentagency approved by the Sector Skill Council or the National Skill Development Corporation; a training partner approved by the National Skill Development Corporation or the Sector Skill Council in relation to the National Skill Development Programme implement .....

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implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by National Council For Vocational Training. 65. Services by way of sponsorship of sporting events organised,- by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; by Association of Indian Universities, Inter-Uni .....

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alteration of a civil structure or any other original works pertaining to the Beneficiary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY); 67. 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; 68. Services of general insurance business provided under following schem .....

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ent of India and implemented by the Ministry of Agriculture; (i)Jan Arogya Bima Policy; National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); Pilot Scheme on Seed Crop Insurance; Central Sector Scheme on Cattle Insurance; Universal Health Insurance Scheme; Rashtriya Swasthya Bima Yojana; or Coconut Palm Insurance Scheme; Pradhan Mantri Suraksha BimaYojna; Niramaya Health Insurance Scheme implemented by Trust constituted under the provisions of the National Trust for the Welfare .....

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of fifty thousand rupees; Varishtha Pension BimaYojana; Pradhan Mantri Jeevan JyotiBimaYojana; Pradhan Mantri Jan DhanYogana; Pradhan Mantri Vaya Vandan Yojana; and Any other insurance scheme of the State Government as may be notified by Government of India on the recommendation of GSTC. 70. Services by way of collection of contribution under Atal Pension Yojana (APY). 71. Services by way of collection of contribution under any pension scheme of the State Governments. 72. Service of transportati .....

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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-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the Income-tax Act: Provided that nothing contained in (b) of this exemption shall apply to,- renting of rooms where charges are ₹ 1000/- or mo .....

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portation 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; newspaper or magazines registered with the Registrar of Newspapers; railway equipments or materials; agricultural produce; milk, salt and food grain including flours, pulses and rice; and organic manure 76. Services provided by a goods transport agency, by way of tran .....

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ers; relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or(h) defence or military equipment s; 77. Services by the following persons in respective capacities - business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g); or business facilitator or a busin .....

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