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Notification
Notification No 12/2017 Central Tax Rate Dated 28th June 2017 Providing Mega Exemption from CGST as amended by 21/2017 Central Tax Rate, 25/2017 Central Tax Rate, 30/2017 Central Tax Rate, 32/2017 Central Tax Rate, 47/2017 Central Tax Rate, 02/2018 Central Tax Rate, 14/2018 Central Tax Rate, 23/2018 Central Tax Rate, 28/2018 Central Tax Rate, 04/2019 Central Tax Rate, 13/2019 Central Tax Rate, 21/2019 Central Tax Rate
April 11, 2020
MEGA EXEMPTION LIST AS PER NOTIFICATION NO 12/2017 CENTRAL TAX RATE AS AMENDED UPTO DATE
| S No | Notification No |
| 1 | 12/2017 Central Tax Rate |
| 2 | 21/2017 Central Tax Rate |
| 2 | 25/2017 Central Tax Rate |
| 3 | 30/2017 Central Tax Rate |
| 4 | 32/2017 Central Tax Rate |
| 5 | 47/2017 Central Tax Rate |
| 6 | 02/2018 Central Tax Rate |
| 7 | 14/2018 Central Tax Rate |
| 8 | 23/2018 Central Tax Rate |
| 9 | 28/2018 Central Tax Rate |
| 10 | 04/2019 Central Tax Rate |
| 11 | 13/2019 Central Tax Rate |
| 12 | 21/2019 Central Tax Rate |
| 13 | 07/2021 Central Tax Rate |
| 14 | 16/2021 Central Tax Rate |
| 15 | 04/2022 Central Tax Rate |
| 16 | 15/2022 Central Tax Rate |
| Sl. No | Chapter Section, Heading Group or Service Code (Tariff) | Description of Services | Rate (per cent) | Condition |
| 1 | 2 | 3 | 4 | 5 |
| 1 | Chapter 99 | Services by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. | ||
| 2 | Chapter 99 | Services by way of transfer of a going concern, as a whole or an independent part thereof. | Nil | Nil |
| 3 | Chapter 99 | Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority 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 |
| 3A | Chapter 99 | Composite supply of goods and services in which the 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 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 |
| 4 | Chapter 99 | Services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution. | Nil | Nil |
| 5 | Chapter 99 | Services by a Governmental Authority] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. | Nil | Nil |
| 6 | Chapter 99 | Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts (b) services in relation to an aircraft or a vessel, inside or outside the recincts 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 |
| 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 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 (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 |
| 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: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers | Nil | Nil |
| 9 | Chapter 99 | Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services by the Department of Posts (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 charged for such service does not exceed five thousand rupees in a financial year. | Nil | Nil |
| 9A | 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 | Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services a directly or indirectly related to any of the events under FIFA U17 World Cup 2017] |
| 9AA | 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 Women's World Cup 2020 to be hosted in India whenever rescheduled. | Nil | Provided that Director Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U- 17 Women's World Cup 2020.] |
| 9AB | Chapter 99 | Services provided by and to Asian Nil Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India. | Nil | Provided that Director Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under under AFC Women's Asia Cup 2022.] |
| 9B | Chapter 99 | Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries) | Nil | Nil |
| 9C | Chapter 99 | Supply of services 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 |
| 9D | Chapter 99 | Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. | Nil | Nil |
| 10 | 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/Pradhan Mantri Awas Yojana | Nil | Nil |
| 10A | 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 agriculturist for agricultural use | Nil | Nil |
| 11 | 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 |
| 11A | 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 |
| 11B | Heading 9963 or Heading 9972 | Omitted | ||
| 12 | Heading 9963 or Heading 9972 | Services by way of renting of residential dwelling for use as residence except where the residential dwelling is rented to a registered person Explanation. For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. | Nil | Nil |
| 13 | Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 | 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 tr registered as a charitable or religious trust under Lsection 12AA or 12AB of the Tio 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, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. | Nil | Nil |
| 14 | Omitted | |||
| 15 | Transport of passengers, with or without accompanied belongings, by- (a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, 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: Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub- section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017] | Nil | Nil | |
| 16 | Heading 9964 | Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against 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 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 |
| 17 | Heading 9964 | Service of transportation of passengers, with or without accompanied belongings, by- (a) railways in a class otherthan- (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): Provided that nothing contained in items (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017 | Nil | Nil |
| 18 | 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 |
| 19 | 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 |
| 19A | 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. customs station of clearance in India to a place outside India | Nil | Nothing contained in this serial number shall apply after the 30th day of 10 September, 2022. |
| 19B | Heading 9965 | Services by way of transportation Nil of goods by a vessel from customs station of clearance in India to a place outside India | Nil | Nothing contained in this serial number shall apply after the 30th day of September, 2022 |
| 19C | 9965 | Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited. | Nil | Nil |
| 20 | 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 disaste calamities, accidents or mishap; or military (b) defence equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; moteur (d) [*] (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. | Nil | Nil |
| 21 | Heading 9965 or Heading 9967 | Services provided by a goods Nil transport agency, by way of transport in a goods carriage of - (a) agricultural produce; b), (c) [*] (d) milk, salt including flour, pulses and rice; (e) organic manures (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 mishaps or (h) defence equipments of military | Nil | Nil |
| 21A | 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 |
| 21B | 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 |
| 22 | Heading 9966 or Heading 9973 | Services by way of giving on hire- (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; (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; or (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 |
| 23 | Heading 9967 | Service by way of access to a road or a bridge on payment of toll charges. | Nil | Nil |
| 23A | [***] | |||
| 24 | Heading 9967 or Heading 9985 | Services by way of loading unloading, packing, storage or warehousing of rice. | Nil | Nil |
| 24A | Heading 9967 or Heading 9985 | Services by way of warehousing of minor forest produce. | Nil | Nil |
| 24B | Heading 9967 or Heading 9985 | Services by way of storage or warehousing of cereals, pulses, fruits and vegetables | Nil | Nil |
| 24C | Chapter 9968 | Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). | Nil | Nil |
| 25 | Heading 9969 | Transmission or distribution of electricity by an electricity transmission or distribution utility. | Nil | Nil |
| 26 | [***] | Nil | Nil | |
| 27 | Heading 9971 | (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 |
| 27A | 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 |
| 28 | 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 |
| 29 | 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 |
| 29A | 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 |
| 29B | 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 |
| 30 | 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 |
| 31 | 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 |
| 31A | 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 |
| 32&33 | [***] | Nil | Nil | |
| 34 | Heading 9971 | Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in 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 |
| 34A | 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 banking companies and] financial institutions. | Nil | Nil |
| 35 | Heading 9971 or Heading 9991 | Services of general insurance business provided under following schemes - (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarna-jayanti Gram Swarozgar Yojana (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 on export (g) Premia collected credit insurance; (h) Restructured Weather Based Crop Insurance Scheme (RWCIS), approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) Pradhan Mantri Fasal Bima Yojana (PMFBY); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojana; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Cerebral Palsy, Mental Retardation and Multiple Persons with Autism, Disabilities Act, 1999 (44 of 1999); (r) Bangla Shasya Bima | Nil | Nil |
| 36 | Heading 9971 or Heading 9991 | Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of two lakhs rupees; (d)Varishtha Bima Yojana; Pension (e) Pradhan Mantri Jeevan Jyoti Bima Yojana; (f) Pradhan Mantri Jan Dhan Yojana; (g) Pradhan Mantri Vaya Vandan Yojana. | Nil | Nil |
| 36A | Heading 9971 or Heading 9991 | Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 or 40. | Nil | Nil |
| 37 | Heading 9971 or Heading 9991 | Services by way of collection of contribution under the Atal Pension Yojana. | Nil | Nil |
| 38 | Heading 9971 or Heading 9991 | Services by way of collection of contribution under any pension scheme of the State Governments. | Nil | Nil |
| 39 | Heading 9971 or Heading 9991 | Services by the following persons in respective capacities - (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. | Nil | Nil |
| 39A | 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; (iv) who is permitted as such by For Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. | Nil | Nil |
| 40 | Heading 9971 or Heading 9991 | Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. | Nil | Nil |
| 41 | Heading 9972 | Upfront amount (called 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 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. Explanation.-For the purpose of this exemption, the Central Government, State Government or Union territory shall have 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 | Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area: Provided further that the State Government concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard: Provided also that in case of any or violation subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of central tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty: Provided also. that the lease agreement entered into by the original lessor with the original lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the central tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same. |
| 41A | 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 construction April, of 2019 for 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] × (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project) | Nil | Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights, or FSI (including additional FSI), or both, 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 TDR or FSI (including additional FSI) or both 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 tax payable in terms of the first proviso hereinabove shall not exceed 0.5 cent of the per 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 unbooked on the date of issuance of completion certificate or first occupation. The liability to pay central tax on the said portion of the development rights or FSI, or both ,calculated as above, shall arise on the date of completion or first Occupation of the project, as the case may be, whichever is earlier. |
| 41B | 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 1-4-2019, 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 authority or competent 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 b yany other name) payable for long term lease of land for construction of the project] (carpet area of the residential apartments in the project + Total carpet area of the residential and commercial apartments in the project). | 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 salami, cost, amount (called as premium, 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 of 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. |
| 42 | 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 |
| 43 | [***] | |||
| 44 | 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 can incubatee. | Nil | Nil |
| 45 | Heading 9982 or Heading 9991 | Services provided by- (a) an arbitral tribunal to - (i) any person other than a business entity; (ii) a business entity with an thom aggregate turnover up to 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); or (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 partnership firm or of An advocates providing legal services; (ii) any person other than a business entity; (iii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption registration Central aduni from under the and Goods ar Services Tax Act, 2017 (12) of 2017)]; or (iv) the Central Government, State Government, Union oqu 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; (ii) a business entity with an aggregate turnover up to 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); or (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity. | Nil | Nil |
| 46 | Heading 9983 | Services by a veterinary clinic in relation to health care of animals or birds. | Nil | Nil |
| 47 | Heading 9983 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; | Nil | Nil |
| 47A | *** | |||
| 48 | Heading 9983 or any other Heading of Chapter 99 | Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio- incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. | Nil | Nil |
| 49 | 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 |
| 50 | Heading 9984 | Services of public libraries by way of lending of books, publications or any other knowledge- enhancing content or material. | Nil | Nil |
| 51 | *** | |||
| 52 | Heading 9985 | Services by an organiser to any person in respect of a business exhibition held outside India. | Nil | Nil |
| 52A | Heading 9985 | Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India: Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: a foreign (b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour:Rs. 1,00,000/- Exemption: Rs. 60, 000 (=Rs.1, 00, 000/- x 3/5) or, Rs. 50, 000/- (= 50% of Rs. 1, 00, 000/-) whichever is less, i.e., Rs. 50, 000/-(i.e., Taxable value: Rs. 50, 000/-); | Nil | Nil |
| 53 | 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 Country; or (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. | Nil | Nil |
| 53A | *** | |||
| 54 | 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- (b) supply of farm labour; (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 produce; agricultural | Nil | Nil |
| 55 | Heading 9986 | Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. | Nil | Nil |
| 55A | Heading 9986 | Services by way of artificial insemination of livestock (other than horses). | Nil | Nil |
| 56 | [***] | |||
| 57 | Heading 9988 or any other Section 8 and Section 9 | Services by way of pre- conditioning, pre-cooling, ripening, waxing, retail packing, Heading of labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. | Nil | Nil |
| 58 | 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 |
| 59 | Heading 9999 | Services by a foreign diplomatic mission located in India. | Nil | Nil |
| 60 | Heading 9991 | Services by a specified organisation in respect of a religious pilgrimage facilitated by the Government of India, under bilateral arrangement. | Nil | Nil |
| 61 | 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 |
| 61A | Heading 9991 | Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States. | Nil | Nil |
| 62 | 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 |
| 63 | 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 |
| 64 | Heading 9991 or Heading 9973 | 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 |
| 65 | Heading 9991 | Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. | Nil | Nil |
| 65A | Heading 9991 | Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). | Nil | Nil |
| 65B | 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 | 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 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 olders 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.] |
| 66 | Heading 9992 or Heading 9963) | Services provided- (a) by an educational institution to its students, faculty and staff; (b) to an educational institution,by way of, (i) transportation of students,faculty and staff; (i) pre-school education and education up to higher secondary school.or equivalent (ii) education as a part of an approved education vocational course.] | Nil | Nil |
| 67 | [***] | |||
| 68 | 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 |
| 69 | 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; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- | Nil | Nil |
| 70 | 9983 or Heading 9985 or Heading 9992 | Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. | Nil | Nil |
| 71 | Heading 9992 | Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocation traning courses for Vocational Training | Nil | Nil |
| 72 | Heading 9992 | Services provided to the Central Government, State Government, Union territory administration under any training programme for which 75% or more of the total expenditure is borne by the Central Government, State Government, Union territory administration. | Nil | Nil |
| 73 | [***] | |||
| 74 | Heading 9993 | Services by way of- Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other of than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. | Nil | Nil |
| 74A | 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 educational establishments, Institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 196 | Nil | Nil |
| 75 | [***] | |||
| 76 | Heading 9994 | Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. | Nil | Nil |
| 77 | 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; (c) up to an amount of [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 |
| 77A | 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, agriculture, art, industry, 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 |
| 78 | Heading 9996 | Services by an artist by way of 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 |
| 79 | Heading 9996 | Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. | Nil | Nil |
| 79A | 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 |
| 80 | Heading 9996 | Services by way of training or coaching in- (a) recreational activities relating to arts or culture, by an individual, or (b) sports by charitable entities registered under section 12AA or 12AB of the Income-tax Act. | Nil | Nil |
| 81 | Heading 9996 | Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in item (a), (b), (c) or (d) above is not more than Rs. 500 per person. | Nil | Nil |
| 82 | Heading 9996 | Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. | Nil | Nil |
| 82A | Heading 9996 | Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 whenever rescheduled. | Nil | Nil |
| 82B | Heading 9996 | Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022 | Nil | Nil |
