Home Schedules GST Services - General Exemption from GST - CGST / UTGST / SGST / IGST This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Heading 9964 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Service of transportation of passengers, with or without accompanied belongings, by- (a) railways in a class other than- (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws). 86 [ Provided that nothing contained in item (e) 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). ] ************* Note: As amended vide NOTIFICATION No. 16/2021- Integrated Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as Service of transportation of passengers, with or without accompanied belongings, by- (a) railways in a class other than- (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws).
|