TMI BlogExempts the intra-State supply of services state tax leviable thereon under sub-section (1) of section 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ading, 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 to the Central Government, State Government or Union territory or 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 or in relation to any function entrusted to a Municipality under article 243W of the Constituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- 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 subsection (33) of section 2 of the Goa Goods and Services Tax Act, 2017 , is provided by the Central Government, State Government, Union territory or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 Heading 9963 Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent. Nil Nil 15 Heading 9964 Transport of passengers, with or without accompanied belongings, by- (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than airconditioned stage carriage. Nil Nil 16 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 conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usand 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 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 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 (b) to a goods transport agency, a means of transportation of goods. Nil Nil 23 Heading 9967 Service by way of access to a road or a bridge on payment of toll charges. Nil Nil 24 Heading 9967 or Heading 9985 Services by way of loading, unloading, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... velopment 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 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, charge card or other payment card service. Explanation.- For the purposes of this entry, acquiring bank means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card. Nil Nil 35 Heading 9971 or Heading 9991 Services of general insurance business provided under following sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 40 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 41 Heading 9972 One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Developm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 public at large, including fire license, required under any law for the time being in force. Nil Nil 48 Heading 9983 or any other Heading of Chapter 99 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 Counci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, 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 agricultural produce. Nil Nil 55 Heading 9986 Carrying out an intermediate production process as job work in relation 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. Nil Nil 56 Heading 9988 Services by way of slaughtering of animals. Nil Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9991 or Heading 9973 Services provided by the Central Government, State Government, Union territory or local authority by 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 66 Heading 9992 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, fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal 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 centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil Nil 71 Heading 9992 Services provided by training providers (Project implementtation 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 72 Heading 9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil Nil 80 Heading 9996 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 of the Income-tax Act . Nil Nil 81 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 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 awaren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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,1934 (2 of 1934); (m) brand ambassador means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house 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 cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the Organising State; (y) educational institution means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; (z) electricity 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 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; (zb) general insurance busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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) intermediary has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017 ; (zm) 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; (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 Ve ..... 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A) Scheme; (zx) recognised sports body means (i) the Indian Olympic Association; (ii) Sports Authority of India; (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 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 proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of the Trade Unions Act, 1926 (16 of 1926); (zzo) vessel has the same meaning 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. This notification shall come into force with effect from the 1st day of July, 2017. By order and in the name of the Governor of Goa. Sushama D. Kamat, Under Secretary, Finance (R C). Porvorim, 30th June, 2017. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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