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Exemptions on supply of services under IGST Act

Goods and Services Tax - 09/2017 - Dated:- 28-6-2017 - Government of India Ministry of Finance (Department of Revenue) Notification No. 9/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 684(E). - In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 exempts the .....

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, 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 .....

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ction entrusted to a municipality under article 243 W of the Constitution. Nil Nil 5 Chapter 99 Services by a 8[Central Government, State Government, Union territory, local authority or Governmental Authority] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil Nil 6 Chapter 99 Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department .....

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ent, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year. 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 by way of speed post, express parcel post, life insurance, and agency services provided to a person ot .....

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tained 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 territory; (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. Nil Nil 9 Chapter 99 Services provided by Central Government, State Government, Union territory or a local a .....

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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 10 Chapter 99 Services received from a provider of service located in a non- taxable ter .....

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base access or retrieval services received by persons specified in entry (a) or entry (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 the entry. Nil Nil 1[10A Chapter 99 Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 .....

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Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil] 15[10D Chapter 99 Supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees Nil Nil] 11 Heading 9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, re .....

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16[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[12B 17[****] ] 13 Heading 9963 or Heading 9972 Services by way of renting of residential dwelling for use as residence. Nil Nil 14 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person b .....

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: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Nil Nil 15 Heading 9963 Services by a hotel, inn, guest house, club or campsite, .....

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r than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. 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 .....

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sm purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws). Nil Nil 19 Heading 9965 Services by way of transportation of goods- (a) by road except the services of- (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. Nil Nil 20 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 21 Heading 9965 Services by .....

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ing 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses a .....

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ned by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual .....

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ess to a road or a bridge on payment of toll charges. Nil Nil 11[24A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil] 25 Heading 9967 or Heading 9985 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil Nil 26 Heading 9969 Transmission or distribution of electricity by an electricity transmission or distribution utility. Nil Nil 27 Heading 9971 Services by the Reserve Bank of India. Nil Nil 28 Heading 9971 Services by way .....

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d Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil Nil 30 Heading 9971 or Heading 9991 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. Nil Nil 31 Heading 9971 or Heading 9991 Services by the Employees State Insurance Corporation to pe .....

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l 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 35 Heading 9971 Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, c .....

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d 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) 3[Restructured Weather Based Crop Insurance Scheme (RWCIS)] approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) 4[Pradhan Mantri Fasal Bim .....

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Nil 37 Heading 9971 or Heading 9991 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 fifty thousand rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. Nil Nil 38 Heading 9971 or Head .....

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ilitator 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 41 Heading 9971 or Heading 9991 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil Nil 42 Heading 9971 Services received by the Reserve Bank of India, from .....

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nt. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.] Nil Nil 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 1st April, 2016, on payment of licence fee or spectru .....

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ars 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 (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal s .....

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ase of special category states) in the preceding financial year. Nil Nil 48 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil 49 Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or .....

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h 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 53 Heading 9984 Services provided by the Goods and Services Tax Network to the Central Government or State Governm .....

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ting 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 57 Heading 9986 Servi .....

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g, 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 Agricu .....

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9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, precooling, 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 61 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 62 Hea .....

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ading 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 local authority by way of assignment of .....

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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 68 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 pay .....

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on 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 70 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, ex .....

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r team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil Nil 72 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 .....

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torate 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 Vocationa .....

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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 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 79 Heading 9994 Services by way of public conveniences such as provisi .....

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f goods or services from a third person for the common use of its members in a housing society or a residential complex. 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 Serv .....

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ed under section 12AA of the Income-tax Act. Nil Nil 84 Heading 9996 Services by way of right to admission to- (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. Nil Nil 6[85 Chapter 9996 Services by way of r .....

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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 .....

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); (g) airport has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); (h) approved vocational education course means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable S .....

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Act, 1999 (42 of 1999); (k) authorised medical practitioner means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force; (l) banking company has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act .....

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der 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 sev .....

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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 an indepen .....

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station shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962); (w) declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit; (x) distributor or selling agent means an individual or a firm or a body corporate or other legal entity u .....

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ty transmission or distribution utility means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity 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 4 .....

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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) establis .....

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ay of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.] (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, .....

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agreement with the Technology Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products; (zi) inland waterway means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917); (zj) insurance company means a company carrying on li .....

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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 auto .....

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72); (zq) 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; (zr) 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, yello .....

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o communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service; (zu) recognised sporting event means any sporting event,- (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; (ii) organised - (A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zon .....

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(iii) a national sports federation 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 bo .....

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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 complex means any complex comprising of a building or buildings, having more than one single residential unit; (zza) rural area means the area comprised in a village as defined in land revenue records, excluding- the area under any municipal committee, municipal corporation, town area committee, cantonme .....

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lause (4) of article 279A of the Constitution, (zze) 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 Committee Act, 2002 (35 of 2002); (zzf) stage carriage shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzg) State Electricity Board means the Board constituted under section 5 of the Ele .....

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means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours; (zzl) "trade union" has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926); (zzm) vessel has the same meaning as assigned to it in clause (z) of section 2 of t .....

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ean 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.] 4. This notification shall come into force on the 1st day of July, 2017. [F. No.334/1/2017 -T .....

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ltural Insurance Scheme (Rashtriya Krishi Bima Yojana) 5. Inserted vide notification no. 21/2017 IT(R) dated 22-8-2017 6. Inserted vide notification no. 25/2017 IT(R) dated 21-9-2017 7. Inserted vide notification no. 31/2017 dated 29-9-2017 8. Substituted vide notification no. 33/2017 dated 13.10.2017, before it was read as, governmental authority 9. Inserted vide notification no. 33/2017 dated 13.10.2017 10. Inserted vide notification no. 33/2017 dated 13.10.2017 11. Inserted vide notification .....

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