1

Chapter 99

Services by an entity registered under Section 12AA ( Central Act 43 of 1961) by way of charitable activities.

Nil

Nil

9/17 28.6.17

01.07.17

2

Chapter 99

Services by way of transfer of a going concern, as a whole or an independent part thereof.

Nil

Nil

9/17 28.6.17

01.07.17

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 Govern mental 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 Constitution.

Nil

Nil

9/17 28.6.17

01.07.17

4

Chapter 99

Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution.

Nil

Nil

9/17 28.6.17

01.07.17

5

Chapter 99

Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the Constitution.

Nil

Nil

9/17 28.6.17

01.07.17

12.10.17, 33/17 13.10.17

5

Chapter 99

Services by a 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 243 G of the Constitution.

Nil

Nil

33/17 13.10.17

13.10.17

6

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

9/17 28.6.17

01.07.17

7

Chapter 99

Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 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 applicable to-

1. services,-
   1. 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;
   2. in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
   3. of transport of goods or passengers; and
2. services by way of renting of immovable property.

8

Chapter 99

Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority to another Government, State Government, Central Union territory or local authority:

Provided that nothing contained in this entry shall apply to services-

1. 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;
2. in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
3. of transport of goods or passengers.

Nil

Nil

9/17 28.6.17

01.07.17

9

Chapter 99

Services provided by Central Government, State Government, 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-

1. 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;
2. services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
3. transport of goods or passengers:

Provided further that in case where continuous supply of service, as defined in clause (33) of section 2 of the Karnataka 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

9/17 28.6.17

01.07.17

10

Chapter 99

Services received from a provider of service located in a non- taxable territory by –

1. the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;
2. an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
3. a person located in a non-taxable territory:

Provided that the exemption shall not apply to –

1. online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or
2. 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

9/17 28.6.17

01.07.17

10B

Chapter 99

Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).

Nil

Nil

31/17 29.9.17

29.9.17

10C

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

33/17 13.10.17

13.10.17

10D

Chapter 99

Supply of services having place of supply in Nepal or Bhutan, against payment in Indain Rupees

Nil

Nil

42/17 27.10.17

27.10.17

11

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 Mantri Awas Yojana.

Nil

Nil

9/17 28.6.17

01.07.17

12

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

9/17 28.6.17

01.07.17

12A

Heading 9961 or Heading 9962

Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System (PDS) against consideration In the form of commission or margin.

Nil

Nil

21/2017 22.8.2017

22.8.17

14.11.17, 49/17 14.11.17

12A

Heading 9961 or Heading 9962

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

49/2017 14.11.17

15.11.17

12B

Heading 9961 or Heading 9962

Service provided by Fair Price Shops to State Governments or 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.

21/2017 22.8.2017

22.8.17

14.11.17, 49/17 14.11.17

13

Heading 9963 or Heading 9972

Services by way of renting of residential dwelling for use as residence.

Nil

Nil

9/17 28.6.17

01.07.17

14

Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9

Services by a person by way of-

1. conduct of any religious ceremony;
2. 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 other 12AA of the Income-tax Act, 1961 of (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,-

1. renting of rooms where charges are one thousand rupees or more per day;
2. renting of premises, community halls, kalyan mandapam or open area, and the like where charges are ten thousand rupees or more per day;
3. renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.

Nil

Nil

9/17 28.6.17

01.07.17

15

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

9/17 28.6.17

01.07.17

16

Heading 9964

Transport of passengers, with or without accompanied belongings, by–

1. 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;
2. non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or
3. stage carriage other than air- conditioned stage carriage.

Nil

Nil

9/17 28.6.17

01.07.17

17

Heading 9964

Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding:

Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.

Nil

Nil

9/17 28.6.17

01.07.17

18

Heading 9964

Service of transportation of passengers, with or without accompanied belongings, by–

1. railways in a class other than–
   1. first class; or
   2. an air-conditioned coach;

Nil

Nil

9/17 28.6.17

01.07.17

2. metro, monorail or tramway;
3. inland waterways;
4. public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
5. metered cabs or auto rickshaws (including e-rickshaws).

19

Heading 9965

Services by way of transportation of goods-

1. by road except the services of–
   1. a goods transportation agency;
   2. a courier agency;
2. by inland waterways.

Nil

Nil

9/17 28.6.17

01.07.17

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

9/17 28.6.17

01.07.17

21

Heading 9965

Services by way of transportation by rail or a vessel from one place in India to another of the following goods –

1. relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
2. defence or military equipments;
3. newspaper or magazines registered with the Registrar of Newspapers;
4. railway equipments or materials;
5. agricultural produce;
6. milk, salt and food grain including flours, pulses and rice; and
7. organic manure.

Nil

Nil

9/17 28.6.17

01.07.17

22

Heading 9965 or Heading 9967

Services provided by a goods transport agency, by way of transport in a goods carriage of -

1. agricultural produce;
2. goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five
3. goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;
4. milk, salt and food grain including flour, pulses and rice;
5. organic manure;
6. newspaper or magazines registered with the Registrar of Newspapers;
7. relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
8. defence or military equipments.

Nil

Nil

9/17 28.6.17

01.07.17

22A

Heading 9965 or Heading 9967

Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: -

1. any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
2. 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
3. any Co-operative Society established by or under any law for the time being in force; or
4. any body corporate established, by or under any law for the time being in force; or
5. any partnership firm whether registered or not under any law including association of persons;
6. 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

33/17 13.10.17

13.10.17

23

Heading 9966 or Heading 9973

Services by way of giving on hire –

1. to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
2. to a goods transport agency, a means of transportation of goods.

Nil

Nil

9/17 28.6.17

01.07.17

24

Heading 9967

Service by way of access to a road or a bridge on payment of toll charges.

Nil

Nil

9/17 28.6.17

01.07.17

24A

Heading 9967

Service by way of access to a road or a bridge on payment of annuity

Nil

Nil

33/17 13.10.17

13.10.17

25

Heading 9967 or Heading 9985

Services by way of loading, unloading, packing, storage or warehousing of rice.

Nil

Nil

9/17 28.6.17

01.07.17

26

Heading 9969

Transmission or distribution of electricity by an electricity transmission or distribution utility.

Nil

Nil

9/17 28.6.17

01.07.17

27

Heading 9971

Services by the Reserve Bank of India.

Nil

Nil

9/17 28.6.17

01.07.17

28

Heading 9971

Services by way of-

1. 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);
2. inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.

Nil

Nil

9/17 28.6.17

01.07.17

29

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

9/17 28.6.17

01.07.17

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

9/17 28.6.17

01.07.17

31

Heading 9971 or Heading 9991

Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (Central Act 34 of 1948).

Nil

Nil

9/17 28.6.17

01.07.17

32

Heading 9971

Services provided by the Employees Provident Fund Organization to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (Central Act 19 of 1952).

Nil

Nil

9/17 28.6.17

01.07.17

33

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 (Central Act 41 of 1999).

Nil

Nil

9/17 28.6.17

01.07.17

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 (Central Act 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

9/17 28.6.17

01.07.17

35

Heading 9971

Services by an acquiring bank, to any person in relation to settlement of an amount up to 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

9/17 28.6.17

01.07.17

36

Heading 9971 or Heading 9991

Services of general insurance business provided under following schemes –

1. Hut Insurance Scheme;
2. Cattle Insurance under Swarnajayanti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
3. Scheme for Insurance of Tribals;
4. Janata Personal Accident Policy and Gramin Accident Policy;
5. Group Personal Accident Policy for Self- Employed Women;
6. Agricultural Pumpset and Failed Well Insurance;
7. premia collected on export credit insurance;
8. Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;
9. Jan Arogya Bima Policy;
10. National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
11. Pilot Scheme on Seed Crop Insurance;
12. Central Sector Scheme on Cattle Insurance;
13. Universal Health Insurance Scheme;
14. Rashtriya Swasthya Bima Yojana;
15. Coconut Palm Insurance Scheme;
16. Pradhan Mantri Suraksha Bima Yojna;
17. 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 (Central Act 44 of 1999).

Nil

Nil

9/17 28.6.17

NA

NA

36

Heading 9971 or Heading 9991

Services of general insurance business provided under following schemes –

1. Hut Insurance Scheme;
2. Cattle Insurance under Swarnajayanti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
3. Scheme for Insurance of Tribals;
4. Janata Personal Accident Policy and Gramin Accident Policy;
5. Group Personal Accident Policy for Self- Employed Women;
6. Agricultural Pumpset and Failed Well Insurance;
7. premia collected on export credit insurance;
8. Restructured Weather Based Crop Insurence Scheme (RWCIS) approved by the Government of India and implemented by the Ministry of Agriculture;
9. Jan Arogya Bima Policy;
10. Pradhan Mantri Fasal Bima Yojana (PMFBY)
11. Pilot Scheme on Seed Crop Insurance;
12. Central Sector Scheme on Cattle Insurance;
13. Universal Health Insurance Scheme;
14. Rashtriya Swasthya Bima Yojana;
15. Coconut Palm Insurance Scheme;
16. Pradhan Mantri Suraksha Bima Yojna;
17. 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 (Central Act 44 of 1999).

Nil

Nil

21/2017 22.8.2017

22.8.17

37

Heading 9971 or Heading 9991

Services of life insurance business provided under following schemes-

1. Janashree Bima Yojana;
2. Aam Aadmi Bima Yojana;
3. Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees;
4. Varishtha Pension BimaYojana;
5. Pradhan Mantri Jeevan Jyoti Bima Yojana;
6. Pradhan Mantri Jan Dhan Yogana;
7. Pradhan Mantri Vaya Vandan Yojana.

Nil

Nil

9/17 28.6.17

01.07.17

38

Heading 9971 or Heading 9991

Services by way of collection of contribution under the Atal Pension Yojana.

Nil

Nil

9/17 28.6.17

01.07.17

39

Heading 9971 or Heading 9991

Services by way of collection of contribution under any pension scheme of the State Governments.

Nil

Nil

9/17 28.6.17

01.07.17

40

Heading 9971 or Heading 9985

Services by the following persons in respective capacities –

1. business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
2. any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or
3. business facilitator or a business correspondent to an insurance company in a rural area.

Nil

Nil

9/17 28.6.17

01.07.17

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

9/17 28.6.17

01.07.17

42

Heading 9971

Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves.

Nil

Nil

9/17 28.6.17

01.07.17

43

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 Development Corporations or Undertakings to industrial units.

Nil

Nil

9/17 28.6.17

01.07.17

12.10.17, 33/17 13.10.17

43

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) 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 50 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

Nil

Nil

33/17 13.10.17

13.10.17

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 spectrum user charges, as the case may be.

Nil

Nil

9/17 28.6.17

01.07.17

45

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

9/17 28.6.17

01.07.17

46

Heading 9981

Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-

1. the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
2. a period of three years has not elapsed from the date of entering into an agreement as an incubatee.

Nil

Nil

9/17 28.6.17

01.07.17

47

Heading 9982 or Heading 9991

Services provided by-

1. an arbitral tribunal to-
   1. any person other than a business entity; or
   2. 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;
2. a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
   1. an advocate or partnership firm of advocates providing legal services;
   2. any person other than a business entity; or
   3. 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;
3. a senior advocate by way of legal services to-
   1. any person other than a business entity; or
   2. 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.

Nil

Nil

9/17 28.6.17

01.07.17

48

Heading 9983

Services by a veterinary clinic in relation to health care of animals or birds.

Nil

Nil

9/17 28.6.17

01.07.17

49

Heading 9983 or Heading 9991

1. registration required under any law for the time being in force;
2. 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

9/17 28.6.17

01.07.17

50

Heading 9983 or any other Heading of Chapter 99

Taxable services, provided or to be provided, by a Technology Business other Incubator or a Science and Technology of Entrepreneurship Park recognized by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognized by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.

Nil

Nil

9/17 28.6.17

01.07.17

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

9/17 28.6.17

01.07.17

52

Heading 9984

Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.

Nil

Nil

9/17 28.6.17

01.07.17

53

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

9/17 28.6.17

01.07.17

54

Heading 9985

Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.

Nil

Nil

9/17 28.6.17

01.07.17

55

Heading 9985

Services by an organizer to any person in respect of a business exhibition held outside India.

Nil

Nil

9/17 28.6.17

01.07.17

56

Heading 9985

Services by way of sponsorship of sporting events organized -

1. by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;
2. 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;
3. by the Central Civil Services Cultural and Sports Board;
4. as part of national games, by the Indian Olympic Association; or
5. under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.

Nil

Nil

9/17 28.6.17

01.07.17

57

Heading 9986

Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of–

1. agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
2. supply of farm labour;
3. 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;
4. renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
5. loading, unloading, packing, storage or warehousing of agricultural produce;
6. agricultural extension services;
7. 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

9/17 28.6.17

01.07.17

58

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

9/17 28.6.17

01.07.17

59

Heading 9988

Services by way of slaughtering of animals.

Nil

Nil

9/17 28.6.17

01.07.17

60

Heading 9988 or any other Heading of Section 8 and Section 9

Services by way of pre-conditioning, pre- cooling, ripening, waxing, retail packing, other labelling of fruits and vegetables which do of not change or alter the essential and characteristics of the said fruits or vegetables.

Nil

Nil

9/17 28.6.17

01.07.17

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

9/17 28.6.17

01.07.17

62

Heading 9999

Services by a foreign diplomatic mission located in India.

Nil

Nil

9/17 28.6.17

01.07.17

63

Heading 9991

Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement.

Nil

Nil

9/17 28.6.17

01.07.17

64

Heading 9991

Services provided by the Central Government, State Government or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.

Nil

Nil

9/17 28.6.17

01.07.17

65

Heading 9991 or Heading 9997

Services provided by the Central Government, State Government 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 or local authority under such contract.

Nil

Nil

9/17 28.6.17

01.07.17

66

Heading 9991

Services provided by the Central Government, State Government or local authority 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

9/17 28.6.17

01.07.17

67

Heading 9991 or Heading 9973

Services provided by the Central Government, State Government 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 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

9/17 28.6.17

01.07.17

68

Heading 9991

Services provided by the Central Government, State Government 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

9/17 28.6.17

01.07.17

69

Heading 9992

Services provided -

1. by an educational institution to its students, faculty and staff;
2. to an educational institution, by way of,-
   1. transportation of students, faculty and staff;
   2. catering, including any mid-day meals scheme sponsored by the Central Government, State Government;
   3. security or cleaning or house-keeping services performed in such educational institution;
   4. services relating to admission 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

9/17 28.6.17

01.07.17

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, except Executive Development Programme: -

1. two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management;
2. fellow programme in Management;
3. five year integrated programme in Management.

Nil

Nil

9/17 28.6.17

01.07.17

71

Heading 9992 or Heading 9996

Services provided to a recognised sports body by-

1. an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;
2. another recognised sports body.

Nil

Nil

9/17 28.6.17

01.07.17

72

Heading 9992 or Heading 9983 or Heading 9991

Any services provided by, -

1. the National Skill Development Corporation set up by the Government of India;
2. a Sector Skill Council approved by the National Skill Development Corporation;
3. an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;
4. a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-
   1. the National Skill Development Programme implemented by the National Skill Development Corporation; or
   2. a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
   3. any other Scheme implemented by the National Skill Development Corporation

Nil

Nil

9/17 28.6.17

01.07.17

73

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

9/17 28.6.17

01.07.17

74

Heading 9992

Services provided by training providers (Project implementation agencies) under Dayal Upadhyaya Grameen Deen 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

9/17 28.6.17

01.07.17

75

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

9/17 28.6.17

01.07.17

76

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

9/17 28.6.17

01.07.17

77

Heading 9993

Services by way of-

1. health care services by a clinical an authorised medical establishment, practitioner or para-medics;
2. services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.

Nil

Nil

9/17 28.6.17

01.07.17

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

9/17 28.6.17

01.07.17

79

Heading 9994

Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.

Nil

Nil

9/17 28.6.17

01.07.17

80

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 –

1. as a trade union;
2. for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
3. up to an amount of five thousand 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

9/17 28.6.17

01.07.17

81

Heading 9996

Services by an artist by way of a performance in folk or classical art forms of-

1. music, or
2. dance, or
3. 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

9/17 28.6.17

01.07.17

82

Heading 9996

Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.

Nil

Nil

9/17 28.6.17

01.07.17

82A

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

49/2017 14.11.17

15.11.17

83

Heading 9996

Services by way of training or coaching in recreational activities relating to-

1. arts or culture, or
2. sports by charitable entities registered under section 12AA of the Income- tax Act.

Nil

Nil

9/17 28.6.17

01.07.17

84

Heading 9996

Services by way of right to admission to-

1. circus, dance, or theatrical performance including drama or ballet;
2. award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
3. 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.

Nil

Nil

9/17 28.6.17

01.07.17

85

Chapter 9996

Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017

Nil

Nil

25/17 21.9.17

21.9.17