GST World - Simplifying GST
S.No
Chapter / Section / Heading
Description of Goods
CGST Rate %
SGST / UTGST Rate %
IGST Rate %
Condition
Sr.No. of Notification
Notification No.
Notification Date
Amendment Remarks
1
Chapter 99
All Services
2
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
Nil
Nil
1
12/2017
28-June-2017
3
Chapter 99
Services by way of transfer of a going concern, as a whole or an independent part thereof.
Nil
Nil
Nil
Nil
2
12/2017
28-June-2017
4
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 1[or a Government Entity] 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 Constitution.
Nil
Nil
Nil
Nil
3
12/2017
28-June-2017
1. Inserted vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
5
Chapter 99
Composite supply of goods and services in whichthe value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity 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 C
Nil
Nil
Nil
Nil
3A
02/2018
25-January-2018
6
Chapter 99
Services by 1[*****] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.
Nil
Nil
Nil
Nil
4
12/2017
28-June-2017
1. Omitted the words "Central Government, State Government, Union territory, local authority or" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018.
7
Chapter 99
Services by a 1,2 [*****] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.
Nil
Nil
Nil
Nil
5
12/2017
28-June-2017
1. Substituted the words "Central Government, State Government, Union territory, local authority or" for the words "governmental authority" vide Notification No. 32/2017 - Central Tax (Rate) dated 13th October, 2017. 2. Omitted the words "Central Government, State Government, Union territory, local authority or" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018.
8
Chapter 99
Services by the Central Government, State Government, Union territory or local authority excluding the following services—
(a) 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;
(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(c) transport of goods or passengers; or
(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.
Nil
Nil
Nil
Nil
6
12/2017
28-June-2017
9
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 1[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 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; and
(b) services by way of renting of immovable property.
Nil
Nil
Nil
Nil
7
12/2017
28-June-2017
1. Substituted for the words and brackets, "twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year" vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019.
10
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 contained 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
Nil
Nil
8
12/2017
28-June-2017
11
Chapter 99
Services provided by Central Government, State Government, Union territory or a local authority where the considerationfor 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 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 chargedfor such service does not exceed five thousand rupees in a financial year.
Nil
Nil
Nil
Nil
9
12/2017
28-June-2017
12
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 to be hosted in India.
Nil
Nil
Nil
Provided that Director (Sports), Ministry of Youth
9A
12/2017
22-August-2017
13
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 Womens World Cup 2020 to be hosted in India.
Nil
Nil
Nil
Provided that Director (Sports), Ministry of Youth
9AA
21/2019
30-September-2019
14
Chapter 99
Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).
Nil
Nil
Nil
Nil
9B
30/2017
29-September-0017
15
Chapter 99
Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central 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
Nil
Nil
9C
32/2017
13-October-2017
16
Chapter 99
Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twentyfive thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.
Nil
Nil
Nil
Nil
9D
14/2018
26-July-2018
17
Heading 9954
Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan MantriAwasYojana.
Nil
Nil
Nil
Nil
10
12/2017
28-June-2017
18
Heading 9954
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil
Nil
Nil
10A
14/2018
26-July-2018
19
Heading 9954
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. 
Nil
Nil
Nil
Nil
11
12/2017
28-June-2017
20
Heading 9961 or Heading 9962
1[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
Nil
Nil
11A
21/2017
22-August-2017
1. Substituted for the words "Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice a coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin" vide Notification No. 47/2017- Central Tax (Rate) dated 14th November, 2017 .
21
Heading 9961 or Heading 9962
1[*****]
Nil
Nil
Nil
Nil
11A
21/2017
22-August-2017
1. Omitted "Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin." vide Notification No. 47/2017- Central Tax (Rate) dated 14th November, 2017 .
22
Heading 9963 or Heading 9972
Services by way of renting of residential dwelling for use as residence.
Nil
Nil
Nil
Nil
12
12/2017
28-June-2017
23
Heading 9963 or Heading 9972 or Heading 9995
Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for general public, owned 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 said Income-tax Act:
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, kalian mandapam 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
Nil
Nil
13
12/2017
28-June-2017
24
Heading 9963
Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having 1[value of supply] of a unit of accommodation below 2[or equal to] one thousand rupees per day or equivalent.
Nil
Nil
Nil
Nil
14
12/2017
28-June-2017
1. Substituted for the words "declared tariff" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018. 2. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019.
25
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 air-conditioned stage carriage.
Nil
Nil
Nil
Nil
15
12/2017
28-June-2017
26
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 1[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
Nil
Nil
16
12/2017
28-June-2017
1. Substituted for the words "one year" vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
27
Heading 9964
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).
Nil
Nil
Nil
Nil
17
12/2017
28-June-2017
28
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
Nil
Nil
18
12/2017
28-June-2017
29
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
Nil
Nil
19
12/2017
28-June-2017
30
Heading 9965
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
Nil
Nil
Nil
Nothing contained in this serial number shall appl
19A
02/2018
25-January-2018
1. Substituted the figures "2019" for the figures "2018" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018. 2. Substituted the figures "2020" for the figures "2019" vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019.
31
Heading 9965
Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
Nil
Nil
Nil
Nothing contained in this serial number shall appl
19B
02/2018
25-January-2018
1. Substituted the figures "2019" for the figures "2018" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018. 2. Substituted the figures "2020" for the figures "2019" vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019.
32
Heading 9965
Services by way of transportation 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;
(c) newspaper or magazines registered with the Registrar of Newspapers;
(d) railway equipments or materials;
(e) agricultural produce;
(f) milk, salt and food grain including flours, pulses and rice; and
(g) organic manure.
Nil
Nil
Nil
Nil
20
12/2017
28-June-2017
33
Heading 9965 or Heading 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 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
Nil
Nil
21
12/2017
28-June-2017
34
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 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 taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
Nil
Nil
Nil
Nil
21A
32/2017
13-October-2017
35
Heading 9965 or Heading 9967
Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, -
(a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.
Nil
Nil
Nil
Nil
21B
28/2018
31-December-2018
36
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
1[(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or
Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.]
(b) to a goods transport agency, a means of transportation of goods.
2[(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.]
Nil
Nil
Nil
Nil
22
12/2017
28-June-2017
1. Inserted vide Notification No. 13/2019- Central Tax (Rate) dated 31st July 2019 . 2. Inserted vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
37
Heading 9967
Service by way of access to a road or a bridge on payment of toll charges.
Nil
Nil
Nil
Nil
23
12/2017
28-June-2017
38
Heading 9967
Service by way of access to a road or a bridge on payment of annuity.
Nil
Nil
Nil
Nil
23A
32/2017
13-October-2017
39
Heading 9967 or Heading 9985
Services by way of loading, unloading, packing, storage or warehousing of rice.
Nil
Nil
Nil
Nil
24
12/2017
28-June-2017
40
Heading 9967 or Heading 9985
Services by way of warehousing of minor forest produce.
Nil
Nil
Nil
Nil
24A
14/2018
26-July-2018
41
Heading 9967 or Heading 9985
Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea.
Nil
Nil
Nil
Nil
24B
21/2019
30-September-2019
42
Heading 9969
Transmission or distribution of electricity by an electricity transmission or distribution utility.
Nil
Nil
Nil
Nil
25
12/2017
28-June-2017
43
Heading 9971
Services by the Reserve Bank of India.
Nil
Nil
Nil
Nil
26
12/2017
28-June-2017
44
Heading 9971
Services by way of—
(a) 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);
(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.
Nil
Nil
Nil
Nil
27
12/2017
28-June-2017
45
Heading 9971
Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY).
Nil
Nil
Nil
Nil
27A
28/2018
31-December-2018
46
Heading 9971 or Heading 9991
Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).
Nil
Nil
Nil
Nil
28
12/2017
28-June-2017
47
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
Nil
Nil
29
12/2017
28-June-2017
48
Heading 9971 or Heading 9991
Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.
Nil
Nil
Nil
Nil
29A
02/2018
25-January-2018
49
Heading 9971 or Heading 9991
Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force.
Nil
Nil
Nil
Nil
29B
21/2019
30-September-2019
50
Heading 9971 or Heading 9991
Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948).
Nil
Nil
Nil
Nil
30
12/2017
28-June-2017
51
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
Nil
Nil
31
12/2017
28-June-2017
52
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
Nil
Nil
31A
14/2018
26-July-2018
53
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
Nil
Nil
31B
14/2018
26-July-2018
54
Heading 9971
Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999).
Nil
Nil
Nil
Nil
32
12/2017
28-June-2017
55
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
Nil
Nil
33
12/2017
28-June-2017
56
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
Nil
Nil
34
12/2017
28-June-2017
57
Heading 9971
Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the 1[banking companies and] financial institutions.
Nil
Nil
Nil
Nil
34A
14/2018
26-July-2018
1. Inserted Notification No. 28/2018- Central Tax (Rate) dated 31st December, 2018.
58
Heading 9971 or Heading 9991
Services of general insurance business provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram SwarozgarYojna (earlier known as Integrated 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)1[Restructured Weather Based Crop Insurance Scheme (RWCIS)], approved by the Government of India and implemented by the Ministry of Agriculture;
(i) Jan ArogyaBima Policy;
(j) 2[Pradhan MantriFasalBimaYojana (PMFBY)];
(k) Pilot Scheme on Seed Crop Insurance;
(l) Central Sector Scheme on Cattle Insurance;
(m) Universal Health Insurance Scheme;
(n) RashtriyaSwasthyaBimaYojana;
(o) Coconut Palm Insurance Scheme;
(p) Pradhan Mantri Suraksha BimaYojna;
(q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
3[(r) Bangla Shasya Bima]
Nil
Nil
Nil
Nil
35
12/2017
28-June-2017
1. Substitute for the words "Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme". 2. in item (j), Substituted for the words "National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)" VIDE Notification No. 21/2017- Central Tax (Rate) dated 22nd August, 2017 . 3. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019.
59
Heading 9971 or Heading 9991
Services of life insurance business provided under following schemes-
(a) JanashreeBimaYojana;
(b) AamAadmiBimaYojana;
(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 1[two lakhs] rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan Jyoti Bima Yojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan MantriVayaVandanYojana.
Nil
Nil
Nil
Nil
36
12/2017
28-June-2017
1. Substituted for the words "fifty thousand" vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
60
Heading 9971 or Heading 9991
Services by way of reinsurance ofthe insurance schemes specified in serial number 35 or 36 1[or 40.]
Nil
Nil
Nil
Nil
36A
02/2018
25-January-2018
1. Inserted Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018
61
Heading 9971 or Heading 9991
Services by way of collection of contribution under the Atal Pension Yojana.
Nil
Nil
Nil
Nil
37
12/2017
28-June-2017
62
Heading 9971 or Heading 9991
Services by way of collection of contribution under any pension scheme of the State Governments.
Nil
Nil
Nil
Nil
38
12/2017
28-June-2017
63
Heading 9971 or Heading 9985
Services by the folowing 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
Nil
Nil
39
12/2017
28-June-2017
64
Heading 9971
Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC;or
(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or
(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or
(iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.
Nil
Nil
Nil
Nil
39A
02/2018
25-January-2018
65
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
Nil
Nil
40
12/2017
28-June-2017
66
Heading 9972
(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.
Nil
Nil
Nil
-
Sr. No. 16 of Notification No. 11/2017 Dated 28th June, 2017
11/2017
28-June-2017
1. Substituted vide Notification No. 1/2018-Central Tax (Rate) dated 25thJanuary, 2018
67
Heading 9972
(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); (i) (ia), (ib), (ic), (id), (ie) and (if).
Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.
Nil
Nil
Nil
Nil
Sr. No. 16 of Notification No. 11/2017 Dated 28th June, 2017
11/2017
28-June-2017
1. Substituted vide Notification No. 1/2018-Central Tax (Rate) dated 25thJanuary, 2018
68
Heading 9972
1[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) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 3[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.]
 
2[Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 3[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
Nil
Nil
"4[“Provided that the leased plots shall be used
41
12/2017
28-June-2017
1. Substituted for the words "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 Development Corporations or Undertakings to industrial units." vide Notification No. 32/2017 - Central Tax (Rate) dated 13th October, 2017. 2. Inserted Notification No. 23/2018- Central Tax (Rate) dated 20th September, 2018. 3. Substituted for the figure "50", at both the places where they occur, vide Notification No. 28 /2019- Central Tax (Rate) dated 31st December, 2019. 4. Inserted vide Notification No. 28 /2019- Central Tax (Rate) dated 31st December, 2019.
69
Heading 9972
Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:
[GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project )
Nil
Nil
Nil
Provided that the promoter shall be liable to pay
41A
04/2019
29-March-2019
70
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 in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:
[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project).
Nil
Nil
Nil
Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, as is attributable to the residential apartments, which remain un- booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner - [GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the residential apartments in the project but for the exemption 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 the tax payable in terms of the first proviso shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 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 central tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion certificate or first occupation of the project, as the case may be.
41B
04/2019
29-March-2019
71
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 1stApril, 2016, on payment of licence fee or spectrum user charges, as the case may be.
Nil
Nil
Nil
Nil
42
12/2017
28-June-2017
72
Heading 9973
Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.
Nil
Nil
Nil
Nil
43
12/2017
28-June-2017
73
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 incubatee.
Nil
Nil
Nil
Nil
44
12/2017
28-June-2017
74
Heading 9982 or Heading 9991
Services provided by-
(a) (a) an arbitral tribunal to –
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to 1[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);]
2[(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;]
(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with an aggregate turnover up to 1[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);]
2[(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;]
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to 1[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);]
2[(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.]
Nil
Nil
Nil
Nil
45
12/2017
28-June-2017
2. Substituted for the words and brackets "twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year", wherever they occur, vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019. 2. Inserted vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
75
Heading 9983
Services by a veterinary clinic in relation to health care of animals or birds.
Nil
Nil
Nil
Nil
46
12/2017
28-June-2017
76
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
Nil
Nil
47
12/2017
28-June-2017
77
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
Nil
Nil
Nil
Nil
47A
14/2018
26-July-2018
78
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 Council, under the Department of Biotechnology, Government of India.
Nil
Nil
Nil
Nil
48
12/2017
28-June-2017
79
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
Nil
Nil
49
12/2017
28-June-2017
80
Heading 9984
Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.
Nil
Nil
Nil
Nil
50
12/2017
28-June-2017
81
Heading 9984
Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.
Nil
Nil
Nil
Nil
51
12/2017
28-June-2017
82
Heading 9985
Services by an organiser to any person in respect of a business exhibition held outside India.
Nil
Nil
Nil
Nil
52
12/2017
28-June-2017
83
Heading 9985
Services by way of sponsorship of sporting events 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 YuvaKreedaAur Khel Abhiyaan Scheme.
Nil
Nil
Nil
Nil
53
12/2017
28-June-2017
84
Heading 9985
Services by way of fumigation in a warehouse of agricultural produce.
Nil
Nil
Nil
Nil
53A
02/2018
25-January-2018
85
Heading 9986 (Support services to agriculture, hun
(i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. – "Support services to agriculture, forestry, fishing, animal husbandry" mean -
(i) 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 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;
(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.
(h) services by way of fumigation in a warehouse of agricultural produce.
(ii) 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.
(iii) 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
Nil
-
53A
02/2018
25-January-2018
86
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 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;
(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;
1[(h) services by way of fumigation in a warehouse of agricultural produce.]
Nil
Nil
Nil
Nil
54
12/2017
28-June-2017
1. Inserted vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
87
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
Nil
Nil
55
12/2017
28-June-2017
88
Heading 9986
Services by way of artificial insemination of livestock (other than horses).
Nil
Nil
Nil
Nil
55A
14/2018
26-July-2018
89
Heading 9988
Services by way of slaughtering of animals.
Nil
Nil
Nil
Nil
56
12/2017
28-June-2017
90
Heading 9988 or any other Heading of Section 8 and
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.
Nil
Nil
Nil
Nil
57
12/2017
28-June-2017
91
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
Nil
Nil
58
12/2017
28-June-2017
92
Heading 9999
Services by a foreign diplomatic mission located in India.
Nil
Nil
Nil
Nil
59
12/2017
28-June-2017
93
Heading 9991
Services by a specified organisation in respect of a religious pilgrimage facilitated 1[*****] by the Government of India, under bilateral arrangement.
Nil
Nil
Nil
Nil
60
12/2017
28-June-2017
1. Omitted the words "the Ministry of External Affairs," vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
94
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
Nil
Nil
61
12/2017
28-June-2017
95
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
Nil
Nil
62
12/2017
28-June-2017
96
Heading 9991
Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for 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.
Nil
Nil
Nil
Nil
63
12/2017
28-June-2017
97
Heading 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 instalments, for assignment of right to use such natural resource.
Nil
Nil
Nil
Nil
64
12/2017
28-June-2017
98
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
Nil
Nil
65
12/2017
28-June-2017
99
Heading 9991
Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).
Nil
Nil
Nil
Nil
65A
02/2018
25-January-2018
100
Heading 9991 or any other Heading
Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.
Nil
Nil
Nil
Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount 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.”;
65B
14/2018
26-July-2018
101
6[Heading 9992 or Heading 9963]
Services provided -
(a) by an educational institution to its students, faculty and staff;
1[(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) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv) services relating to admission to, or conduct of examination by, such institution;2[*****]
3[(v) supply of online educational journals or periodicals:]
Provided that nothing contained in 4[sub-items (i), (ii) and (iii) of item (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.
 
5[Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent; or
(ii) education as a part of an approved vocational education course.]
Nil
Nil
Nil
Nil
66
12/2017
28-June-2017
1. Inserted vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018. 2. Omitted the words "upto higher secondary" vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018. 3. Inserted vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018. 4. Substituted for the word, brackets and letter "entry (b)" vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018. 5. Inserted vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018. 6. Substituted "Heading 9992" vide Notification No. 28/2018- Central Tax (Rate) dated 31st December, 2018.
1[*****]
103
Heading 9992 or Heading 9996
Services provided to a recognised sports body by-
(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;
(b) another recognised sports body.
Nil
Nil
Nil
Nil
68
12/2017
28-June-2017
104
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 partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-
(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or
(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
(iii) any other Scheme implemented by the National Skill Development Corporation.
Nil
Nil
Nil
Nil
69
12/2017
28-June-2017
105
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
Nil
Nil
70
12/2017
28-June-2017
106
Heading 9992
Services provided by training providers (Project implementation agencies) under DeenDayal 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
Nil
Nil
71
12/2017
28-June-2017
107
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 Central Government, State Government, Union territory administration.
Nil
Nil
Nil
Nil
72
12/2017
28-June-2017
108
Heading 9993
Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.
Nil
Nil
Nil
Nil
73
12/2017
28-June-2017
109
Heading 9993
Services by way of-
(a) health care services 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
Nil
Nil
74
12/2017
28-June-2017
110
Heading 9993
Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Incometax Act, 1961 (43 of 1961)
Nil
Nil
Nil
Nil
74A
28/2018
31-December-2018
111
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
Nil
Nil
75
12/2017
28-June-2107
112
Heading 9994
Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.
Nil
Nil
Nil
Nil
76
12/2017
28-June-2017
113
Heading 9995
Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
(c) up to an amount of 1[seven thousand five hundred] 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.
Nil
Nil
Nil
Nil
77
12/2017
28-June-2017
1. Substituted for the words "five thousand" vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
114
Heading 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 farmers; 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 (Rs 1000/-) per member per year.
Nil
Nil
Nil
Nil
77A
14/2018
26-July-2018
115
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
Nil
Nil
78
12/2017
28-June-2017
116
Heading 9996
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.
Nil
Nil
Nil
Nil
79
12/2017
28-June-2017
117
Heading 9996
Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force.
Nil
Nil
Nil
Nil
79A
47/2017
14-November-2017
118
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
Nil
Nil
80
12/2017
28-June-2017
119
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;
(d) planetarium,
where the consideration for right to admission to the events or placesas referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person.
Nil
Nil
Nil
Nil
81
12/2017
28-June-2017
1. Substituted for "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 Rs 250 per person as referred to in (a), (b) and (c) above." vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
120
Chapter 9996
Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.
Nil
Nil
Nil
Nil
82
25/2017
21-September-2017
121
Chapter 9996
Services by way of right to admission to the events organised under FIFA U-17 Womens World Cup 2020.
Nil
Nil
Nil
Nil
82A
21/2019
30-September-2019