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 ..... ry in column (4) of the said Table, unless 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 Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 57 [ 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) ] . Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services,- (i) by the Department of Posts 120 [ and the Ministry of Railways (Indian Railways) ] 88 [ **** ] ; (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. Nil Nil 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: Provided that nothing conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or retrieval services received by persons specified in item (a) or item (b). ] Nil Nil 1 [10A Chapter 99 Services provided by and to F d ration Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017.] 58 [ 10AA Chapter 99 Services provided by and to F d ration Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India 74 [ whenever rescheduled ] . Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficial use of the United Nations or the specified international organisation. Explanation. - For the purposes of this entry, unless the context otherwise requires, specified international organisation means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. Nil Nil 10H Chapter 99 Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein. Nil Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to exemption from integrated tax leviable on the import of services subject to the conditions, - (i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to exemption from integrated tax, as stipulated in the certificate issued by the Protocol Div ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stribution System against consideration in the form of commission or margin.] Nil Nil] 59 [ 12AA Heading 9961 Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory. Nil Following documents shall be maintained for a minimum duration of five years: 1) Copy of Bill of Lading 2) Copy of executed contract between Supplier/Seller and Receiver/Buyer of goods 3) Copy of commission debit note raised by an intermediary service provider in taxable territory from service recipient located in nontaxable territory 4) Copy of certificate of origin issued by service recipient located 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. 85 [ Provided that nothing contained in items (b) and (c) 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 17 Heading 9964 Services provided to the Central 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: Provided that nothing contained in this entry shall apply on or after the expiry 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, wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 [ **** ] (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. Nil Nil 22 Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; 95 [ **** ] (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Nil Nil 10 [22A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 9967 Service by way of access to a road or a bridge on payment of toll charges. Nil Nil 114 [ 24A * * * * ] 25 Heading 9967 or Heading 9985 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil Nil 34 [ 25A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil ] 63 [ 25B Heading 9967 or Heading 9985 96 [ Services by way of storage or warehousing of cereals, pulses, fruits and vegetables. ] Nil Nil ] 97 [ 25C Chapter 9968 Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams); Nil Nil ] 26 Heading 9969 Transmission or distribution of electricity by an electricity transmission o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 32B 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 ] 99 [ 33 * * * * ] 100 [ 34 * * * * ] 35 Heading 9971 Services by an acquiring bank, to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 68 [ 20 ] per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.] 43 [ Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 68 [ 20 ] per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory. ] Nil 69 [ Provided that the leased 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, ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation Total carpet area of the residential apartments in the project) Provided further that tax payable in terms of the first proviso hereinabove shall not exceed 1 per cent. of the value in case of affordable residential apartments and 5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation The liability to pay integrated tax on the said portion of the development rights or FSI, or both, calculated as above, shall arise on the date of completion or first occupation of the project, as the case may be, whichever is earlier. 43B Heading 9972 Upfront 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, as the case may be. ] 44 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 1 st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 78 [ * * * * ] 46 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 (b) a period of three years has not elapsed from the date of entering into an agreement as an incubate. Nil Nil 47 Heading 9982 or Heading 9991 Services provided by- (a) an arbitral tribunal to (i) any person other than a business entity; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Nil Nil 51 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 52 Heading 9984 Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. Nil Nil 103 [ 53 * * * * ] 54 Heading 9985 Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Nil Nil 105 [ 56A * * * * ] 57 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by 22 [***] the Government of India, under bilateral arrangement. Nil Nil 64 Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Nil Nil 79 [ 64A Heading 9991 Services by way of granting National Permit to a goods carriage to operate throughout India / contiguous States. Nil Nil ] 65 Heading 9991 or Heading 9997 Services provided by the Central Government, State Government, Union territory or 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 Central Government, State Government, Union territory or local authority under such contract. Nil Nil 66 Heading 9991 Services provided by the Central Government, State Government, Union territory or lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 mining lease holders on royalty. ] 69 47 [ Heading 9992 or Heading 9963 ] Services provided - (a) by an educational institution to its students, faculty and staff; 19 [(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;] (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 National Council for Vocational Training. Nil Nil 75 Heading 9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which 80 [ 75% or more of the ] total expenditure is borne by the Central Government, State Government, Union territory administration. Nil Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to the promoter. 1B. Value of portion of residential or commercial apartments remaining un-booked on the date of issuance of completion certificate or first occupation, as the case may be, shall be deemed to be equal to the value of similar apartments charged by the promoter nearest to the date of issuance of completion certificate or first occupation, as the case may be. ] 2. Definitions . - For the purposes of this notification, unless the context otherwise requires, - (a) advertisement means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se mark of any person; (n) business entity means any person carrying out business; (o) business facilitator or business correspondent means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India; (p) Central Electricity Authority means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948); (q) Central Transmission Utility shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 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; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government; (za) e-rickshaw means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf; 50 [ (zaa) financial institution 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urance business; (zk) interest means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised; (zl) legal 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; (zm) 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); (zn) 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; (zo) 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 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation recognised by the Ministry of Sports and Youth Affairs of the Central 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; (zw) religious place means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zx) 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; (zy) Reserve Bank of India means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934); (zz) residential comple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 38 of 1963); (zzn) 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); (zzo) 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.] 42 [ (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. ] 115 [ (iva) For removal of dou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... floor space index (FSI) shall mean the ratio of a building s total floor area (gross floor area) to the size of the piece of land upon which it is built. ] 4. This notification shall come into force on the 1st day of July, 2017. [F. No.334/1/2017 - TRU ] ( Ruchi Bisht ) Under Secretary to the Government of India ******************** Notes: - 1. Inserted vide Notification no. 21/2017 IT(R) dated 22-8-2017 2. Inserted vide Notification no. 21/2017 IT(R) dated 22-8-2017 3. Substituted vide Notification no. 21/2017 IT(R) dated 22-8-2017 , before it was read as, Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme 4. Substituted vide Notification no. 21/2017 IT(R) dated 22-8-2017 , before it was read as, National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) 5. Inserted vide Notification no. 21/2017 IT(R) dated 22-8-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibution System (PDS) against consideration in the form of commission or margin. Nil Nil] 18. Inserted vide Notification no. 49/2017 dated 14-11-2017 w.e.f. 15-11-2017 19. Inserted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 20. Substituted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 before it was read as, one year 21. Substituted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 before it was read as, fifty thousand 22. Omitted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 before it was read as, the Ministry of External Affairs, 23. Omitted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 before it was read as, upto higher secondary 24. Substituted vide Notification No. 2/2018- Integrated Tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 31-12-2018 w.e.f. 01-01-2019 47. Substituted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as Heading 9992 48. Omitted vide Notification No. 29/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 70 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax (Rate) 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- Integrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x (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 88. 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 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. 04/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-07-2022 w.e.f. 18-07-2022 before it was read as, 33 Heading 9971 Services provided by the Insurance Regulatory and the Development Authority of India to insurers under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999). Nil Nil 100. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 34 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 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 110. Omitted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 78 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 bio-medical waste or the processes incidental thereto. Nil Nil 111. Substituted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, Services by way of training or coaching in recreational activities relating to- (a) arts or culture, or (b) sports by charitable entities registered under section 12AA 81 [ or 12AB ] of the Income-tax Act . 112. Inserted vide Notification No. 04/2022 -Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 113. Inserted vide NOTIFICATION NO. 15/2022 - Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 114. Omitted vide NOTIFICATION NO. 15/2022 - Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, 11 [24A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
