GST Rates Services   >> Nill Rated Services

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

12/2017

28.06.2017

3

Chapter 99

Services by an entity registered under section 12AA 1[or 12AB] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.

Nil

Nil

Nil

7/2021

30.09.2021

1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021.

4

Chapter 99

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

Nil

Nil

Nil

12/2017

28.06.2017

5

Chapter 99

Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.

Nil

Nil

Nil

12/2017

28.06.2017

6

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

2/2018

25.01.2018

1. Inserted after the words "a Governmental Authority" the words " or a Government Entity" vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.

7

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 1[*****] 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

16/2021

18.11.2021

1. Omitted the words "or a Governmental authority or a Government Entity" vide Notification No. 16/2021 - Central Tax (Rate) dated 18th November, 2021.

8

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 Constitution.

Nil

Nil

Nil

2/2018

25.01.2018

1. Inserted vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.

9

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 1[*****] 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

16/2021

18.11.2021

1. Omitted the words "or a Governmental authority or a Government Entity" vide Notification No. 16/2021 - Central Tax (Rate) dated 18th November, 2021.

10

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 243 W of the Constitution.

Nil

Nil

Nil

12/2017

28.06.2017

11

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

14/2018

26.07.2018

1. Omitted the words "Central Government, State Government, Union territory, local authority or" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018.

12

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

Nil

12/2017

28.06.2017

13

Chapter 99

Services by a 1[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 243G of the Constitution.

Nil

Nil

Nil

32/2017

13.10.2017

1. Substituted the words "Central Government, State Government, Union territory, local authority or governmental authority" for the words "governmental authority" vide Notification No. 32/2017 - Central Tax (Rate) dated 13th October, 2017.

14

Chapter 99

Services by a 1[*****] governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.

Nil

Nil

Nil

14/2018

26.07.2018

1. Omitted the words "Central Government, State Government, Union territory, local authority or" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018.

15

Chapter 99

Services by the Central Government, State Government, Union territory or local authority excluding the following services

Nil

Nil

Nil

12/2017

28.06.2017

16

(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;

17

(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

18

(c) transport of goods or passengers; or

19

(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.

20

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.

Nil

Nil

Nil

12/2017

28.06.2017

21

Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-

22

(a) services,-

23

(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;

24

(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

25

(iii) of transport of goods or passengers; and

26

(b) services by way of renting of immovable property.

27

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).]

Nil

Nil

Nil

21/2019

30.09.2019

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.

28

Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-

29

(a) services,-

30

(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;

31

(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

32

(iii) of transport of goods or passengers; and

33

(b) services by way of renting of immovable property.

34

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:

Nil

Nil

Nil

12/2017

28.06.2017

35

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

36

(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;

37

(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

38

(iii) of transport of goods or passengers.

39

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:

Nil

Nil

Nil

12/2017

28.06.2017

41

Provided that nothing contained in this entry shall apply to-

43

(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;

44

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

45

(iii) transport of goods or passengers:

46

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.

47

Chapter 99

Services provided by and to Federation 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

21/2017

22.08.2017

Inserted

48

Chapter 99

Services provided by and to Federation 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.

Nil

Nil

Nil

21/2019

30.09.2019

Inserted

49

Chapter 99

Services provided by and to Federation 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 1[whenever rescheduled].

Nil

Nil

Nil

7/2021

30.09.2021

1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021.

50

Chapter 99

Services provided by and to Asian 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

Nil

Nil

7/2021

30.09.2021

Inserted

51

Chapter 99

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

Nil

Nil

Nil

30/2017

29.09.2017

Inserted

52

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

32/2017

13.10.2017

Inserted

53

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

14/2018

26.07.2018

Inserted

54

Chapter 99

Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA 1[or 12AB] 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

7/2021

30.09.2021

1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021.

55

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

12/2017

28.06.2017

56

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

14/2018

26.07.2018

Inserted

57

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

12/2017

28.06.2017

58

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

Nil

21/2017

22.08.2017

Inserted

59

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

47/2017

14.11.2017

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 .

60

Heading 9961 or Heading 9962

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.

Nil

Nil

Nil

21/2017

22.08.2017

Inserted

61

1[*****]

2[*****]

Nil

Nil

Nil

47/2017

14.11.2017

1. Omitted Entry number "Heading 9961 or Heading 9962" vide Notification No. 47/2017- Central Tax (Rate) dated 14th November, 2017 . 2. 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 .

62

Heading 9963 or Heading 9972

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

Nil

Nil

Nil

12/2017

28.06.2017

63

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

Services by a person by way of-

Nil

Nil

Nil

12/2017

28.06.2017

64

(a) conduct of any religious ceremony;

65

(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:

66

Provided that nothing contained in entry (b) of this exemption shall apply to,-

67

(i) renting of rooms where charges are one thousand rupees or more per day;

68

(ii) renting of premises, community halls, kalian mandapam or open area, and the like where charges are ten thousand rupees or more per day;

69

(iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.

70

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

Services by a person by way of-

Nil

Nil

Nil

7/2021

30.09.2021

1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021.

71

(a) conduct of any religious ceremony;

72

(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 1[or 12AB] 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:

73

Provided that nothing contained in entry (b) of this exemption shall apply to,-

74

(i) renting of rooms where charges are one thousand rupees or more per day;

75

(ii) renting of premises, community halls, kalian mandapam or open area, and the like where charges are ten thousand rupees or more per day;

76

(iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.

77

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

Nil

12/2017

28.06.2017

78

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 one thousand rupees per day or equivalent.

Nil

Nil

Nil

14/2018

26.07.2018

1. Substituted for the words "declared tariff" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018.

79

Heading 9963

Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having value of supply of a unit of accommodation below 1[or equal to] one thousand rupees per day or equivalent.

Nil

Nil

Nil

21/2019

30.09.2019

1. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019.

80

Heading 9964

Transport of passengers, with or without accompanied belongings, by

Nil

Nil

Nil

12/2017

28.06.2017

81

(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;

82

(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or

83

(c) stage carriage other than air-conditioned stage carriage.

84

Heading 9964

Transport of passengers, with or without accompanied belongings, by

Nil

Nil

Nil

16/2021

18.11.2021

1. Inserted vide Notification No. 16/2021 - Central Tax (Rate) dated 18th November, 2021.

85

(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;

86

(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or

87

(c) stage carriage other than air-conditioned stage carriage.

88

1[ 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).]

89

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:

Nil

Nil

Nil

12/2017

28.06.2017

90

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.

91

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:

Nil

Nil

Nil

2/2018

25.01.2018

1. Substituted for the words "one year" vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.

92

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.

93

Heading 9964

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

Nil

Nil

Nil

12/2017

28.06.2017

94

(a) railways in a class other than

95

(i) first class; or

96

(ii) an air-conditioned coach;

97

(b) metro, monorail or tramway;

98

(c) inland waterways;

99

(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and

100

(e) metered cabs or auto rickshaws (including e-rickshaws).

101

Heading 9964

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

Nil

Nil

Nil

16/2021

18.11.2021

1. Inserted vide Notification No. 16/2021 - Central Tax (Rate) dated 18th November, 2021.

102

(a) railways in a class other than

103

(i) first class; or

104

(ii) an air-conditioned coach;

105

(b) metro, monorail or tramway;

106

(c) inland waterways;

107

(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and

108

(e) metered cabs or auto rickshaws (including e-rickshaws).

109

1[ Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017).]

110

Heading 9965

Services by way of transportation of goods-

Nil

Nil

Nil

12/2017

28.06.2017

111

(a) by road except the services of

112

(i) a goods transportation agency;

113

(ii) a courier agency;

114

(b) by inland waterways.

115

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

12/2017

28.06.2017

116

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

2/2018

25.01.2018

Inserted

117

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

14/2018

26.07.2018

1. Substituted the figures "2019" for the figures "2018" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018.

118

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

21/2019

30.09.2019

1. Substituted the figures "2020" for the figures "2019"vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019.

119

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

4/2020

30.09.2020

1. Substituted the figures "2021" for the figures "2020"vide Notification No. 4 /2020- Central Tax (Rate) dated 30th September, 2020.

120

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

7/2021

30.09.2021

1. Substituted the figures "2022" for the figures "2021"vide Notification No. 7/2021- Central Tax (Rate) dated 30th September, 2021.

121

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

2/2018

25.01.2018

Inserted

122

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

14/2018

26.07.2018

1. Substituted the figures "2019" for the figures "2018" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018.

123

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

21/2019

30.09.2019

1.Substituted the figures "2020" for the figures "2019"vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019.

124

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

4/2020

30.09.2020

1. Substituted the figures "2021" for the figures "2020"vide Notification No. 4 /2020- Central Tax (Rate) dated 30th September, 2020.

125

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

7/2021

30.09.2021

1. Substituted the figures "2022" for the figures "2021"vide Notification No. 7/2021- Central Tax (Rate) dated 30th September, 2021.

126

Heading 9965

Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited.

Nil

Nil

Nil

5/2020

16.10.2020

Inserted

127

Heading 9965

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

Nil

Nil

Nil

12/2017

28.06.2017

128

(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;

129

(b) defence or military equipments;

130

(c) newspaper or magazines registered with the Registrar of Newspapers;

131

(d) railway equipments or materials;

132

(e) agricultural produce;

133

(f) milk, salt and food grain including flours, pulses and rice; and

134

(g) organic manure.

135

Heading 9965 or Heading 9967

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

Nil

Nil

Nil

12/2017

28.06.2017

136

(a) agricultural produce;

137

(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;

138

(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;

139

(d) milk, salt and food grain including flour, pulses and rice;

140

(e) organic manure;

141

(f) newspaper or magazines registered with the Registrar of Newspapers;

142

(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

143

(h) defence or military equipments.

144

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: -

Nil

Nil

Nil

32/2017

13.10.2017

Inserted

145

(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); or

146

(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

147

(c) any Co-operative Society established by or under any law for the time being in force; or

148

(d) any body corporate established, by or under any law for the time being in force; or

149

(e) any partnership firm whether registered or not under any law including association of persons;

150

(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.

151

Heading 9965 or Heading 9967

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

Nil

Nil

Nil

28/2018

31.12.2018

Inserted

152

(a) a Department or Establishment of the Central Government or State Government or Union territory; or

153

(b) local authority; or

154

(c) Governmental agencies,

155

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.

156

Heading 9966 or Heading 9973

Services by way of giving on hire

Nil

Nil

Nil

12/2017

28.06.2017

157

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

158

(b) to a goods transport agency, a means of transportation of goods.

159

Heading 9966 or Heading 9973

Services by way of giving on hire

Nil

Nil

Nil

02/2018

25.01.2018

1. Inserted vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.

160

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

161

(b) to a goods transport agency, a means of transportation of goods.

162

1[(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.]

163

Heading 9966 or Heading 9973

Services by way of giving on hire

Nil

Nil

Nil

13/2019

31.07.2019

1. Inserted vide Notification No. 13/2019- Central Tax (Rate) dated 31st July 2019 .

164

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

165

1[(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or

166

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.]

167

(b) to a goods transport agency, a means of transportation of goods.

168

(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.

169

Heading 9967

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

Nil

Nil

Nil

12/2017

28.06.2017

170

Heading 9967

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

Nil

Nil

Nil

32/2017

13.10.2017

Inserted

171

Heading 9967 or Heading 9985

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

Nil

Nil

Nil

12/2017

28.06.2017

173

Heading 9967 or Heading 9985

Services by way of warehousing of minor forest produce.

Nil

Nil

Nil

14/2018

26.07.2018

Inserted

174

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

21/2019

30.09.2019

Inserted

176

Heading 9969

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

Nil

Nil

Nil

12/2017

28.06.2017

177

Heading 9971

Services by the Reserve Bank of India.

Nil

Nil

Nil

12/2017

28.06.2017

178

Heading 9971

Services by way of

Nil

Nil

Nil

12/2017

28.06.2017

179

(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);

180

(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.

181

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

28/2018

31.12.2018

Inserted

182

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

12/2017

28.06.2017

184

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

12/2017

28.06.2017

186

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

2/2018

25.01.2018

Inserted

187

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

21/2019

30.09.2019

Inserted

189

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

12/2017

28.06.2017

191

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

12/2017

28.06.2017

192

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

14/2018

26.07.2018

Inserted

193

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

14/2018

26.07.2018

Inserted

194

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

12/2017

28.06.2017

195

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

12/2017

28.06.2017

196

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.

Nil

Nil

Nil

12/2017

28.06.2017

197

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.

198

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 financial institutions.

Nil

Nil

Nil

14/2018

26.07.2018

Inserted

199

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

28/2018

31.12.2018

1. Inserted Notification No. 28/2018- Central Tax (Rate) dated 31st December, 2018.

200

Heading 9971 or Heading 9991

Services of general insurance business provided under following schemes

Nil

Nil

Nil

12/2017

28.06.2017

201

(a) Hut Insurance Scheme;

202

(b) Cattle Insurance under Swarnajaynti Gram SwarozgarYojna (earlier known as Integrated Rural Development Programme);

203

(c) Scheme for Insurance of Tribals;

204

(d) Janata Personal Accident Policy and Gramin Accident Policy;

205

(e) Group Personal Accident Policy for Self-Employed Women;

206

(f) Agricultural Pumpset and Failed Well Insurance;

207

(g) premia collected on export credit insurance;

208

(h) 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;

209

(i) Jan ArogyaBima Policy;

210

(j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);

211

(k) Pilot Scheme on Seed Crop Insurance;

212

(l) Central Sector Scheme on Cattle Insurance;

213

(m) Universal Health Insurance Scheme;

214

(n) RashtriyaSwasthyaBimaYojana;

215

(o) Coconut Palm Insurance Scheme;

216

(p) Pradhan Mantri Suraksha BimaYojna;

217

(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);

218

Heading 9971 or Heading 9991

Services of general insurance business provided under following schemes

Nil

Nil

Nil

21/2017

22.08.2017

1. In item (h), Substituted 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 .

219

(a) Hut Insurance Scheme;

220

(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);

221

(c) Scheme for Insurance of Tribals;

222

(d) Janata Personal Accident Policy and Gramin Accident Policy;

223

(e) Group Personal Accident Policy for Self-Employed Women;

224

(f) Agricultural Pumpset and Failed Well Insurance;

225

(g) premia collected on export credit insurance;

226

(h)1[Restructured Weather Based Crop Insurance Scheme (RWCIS)], approved by the Government of India and implemented by the Ministry of Agriculture;

227

(i) Jan ArogyaBima Policy;

228

(j) 2[Pradhan MantriFasalBimaYojana (PMFBY)];

229

(k) Pilot Scheme on Seed Crop Insurance;

230

(l) Central Sector Scheme on Cattle Insurance;

231

(m) Universal Health Insurance Scheme;

232

(n) RashtriyaSwasthyaBimaYojana;

233

(o) Coconut Palm Insurance Scheme;

234

(p) Pradhan Mantri Suraksha BimaYojna;

235

(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);

236

Heading 9971 or Heading 9991

Services of general insurance business provided under following schemes

Nil

Nil

Nil

21/2019

30.09.2019

1. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019.

237

(a) Hut Insurance Scheme;

238

(b) Cattle Insurance under Swarnajaynti Gram SwarozgarYojna (earlier known as Integrated Rural Development Programme);

239

(c) Scheme for Insurance of Tribals;

240

(d) Janata Personal Accident Policy and Gramin Accident Policy;

241

(e) Group Personal Accident Policy for Self-Employed Women;

242

(f) Agricultural Pumpset and Failed Well Insurance;

243

(g) premia collected on export credit insurance;

244

(h) Restructured Weather Based Crop Insurance Scheme (RWCIS), approved by the Government of India and implemented by the Ministry of Agriculture;

245

(i) Jan ArogyaBima Policy;

246

(j) Pradhan MantriFasalBimaYojana (PMFBY);

247

(k) Pilot Scheme on Seed Crop Insurance;

248

(l) Central Sector Scheme on Cattle Insurance;

249

(m) Universal Health Insurance Scheme;

250

(n) RashtriyaSwasthyaBimaYojana;

251

(o) Coconut Palm Insurance Scheme;

252

(p) Pradhan Mantri Suraksha BimaYojna;

253

(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);

254

1[(r) Bangla Shasya Bima]

255

Heading 9971 or Heading 9991

Services of life insurance business provided under following schemes-

Nil

Nil

Nil

12/2017

28.06.2017

256

(a) JanashreeBimaYojana;

257

(b) AamAadmiBimaYojana;

258

(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees;

259

(d) Varishtha Pension BimaYojana;

260

(e) Pradhan Mantri Jeevan Jyoti Bima Yojana;

261

(f) Pradhan Mantri Jan DhanYogana;

262

(g) Pradhan MantriVayaVandanYojana.

263

Heading 9971 or Heading 9991

Services of life insurance business provided under following schemes-

Nil

Nil

Nil

02/2018

25.01.2018

1. Substituted for the words "fifty thousand" vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.

264

(a) Janashree Bima Yojana;

265

(b) Aam Aadmi Bima Yojana;

266

(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 1[two lakhs] rupees;

267

(d) Varishtha Pension BimaYojana;

268

(e) Pradhan Mantri Jeevan Jyoti Bima Yojana;

269

(f) Pradhan Mantri Jan Dhan Yogana;

270

(g) Pradhan Mantri Vaya Vandan Yojana.

271

Heading 9971 or Heading 9991

Services by way of reinsurance ofthe insurance schemes specified in serial number 35 or 36.

Nil

Nil

Nil

2/2018

25.01.2018

Inserted

272

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

14/2018

26.07.2018

1. Inserted Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018

273

Heading 9971 or Heading 9991

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

Nil

Nil

Nil

12/2017

28.06.2017

275

Heading 9971 or Heading 9991

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

Nil

Nil

Nil

12/2017

28.06.2017

277

Heading 9971 or Heading 9985

Services by the folowing persons in respective capacities

Nil

Nil

Nil

12/2017

28.06.2017

278

(a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;

279

(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or

280

(c) business facilitator or a business correspondent to an insurance company in a rural area.

281

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).

Nil

Nil

Nil

2/2018

25.01.2018

Inserted

282

Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-

283

(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC;or

284

(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or

285

(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or

286

(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.

287

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

12/2017

28.06.2017

290

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

Nil

12/2017

28.06.2017

291

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 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

Nil

32/2017

13.10.2017

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.

292

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

Nil

23/2018

20.09.2018

1. Inserted vide Notification No. 23/2018 -Central Tax (Rate) dated 20th September, 2018.

293

1[Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 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.]

294

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 1[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.

Nil

Nil

Nil

28/2019

31.12.2019

1. Substituted for the figure "50", at both the places where they occur, vide Notification No. 28 /2019- Central Tax (Rate) dated 31st December, 2019. 2. Inserted vide Notification No. 28 /2019- Central Tax (Rate) dated 31st December, 2019.

296

Explanation. For the purpose of this exemption, the Central Government, State Government or Union territory shall have 1[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.

297

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.

Nil

Nil

Nil

04/2019

29.03.2019

Inserted

298

The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:

299

[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 )

300

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.

Nil

Nil

Nil

04/2019

29.03.2019

Inserted

301

The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:

302

[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).

303

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

12/2017

28.06.2017

306

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

12/2017

28.06.2017

307

1[*****]

2[*****]

Nil

Nil

Nil

7/2021

30.09.2021

1. Omitted Entry number "Heading 9973" vide Notification No. 7/2021- Central Tax (Rate) dated 30th September, 2021 . 2. Omitted "Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways." vide Notification No. 7/2021- Central Tax (Rate) dated 30th September, 2021.

308

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:-

Nil

Nil

Nil

12/2017

28.06.2017

309

(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and

310

(b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee.

311

Heading 9982 or Heading 9991

Services provided by-

Nil

Nil

Nil

12/2017

28.06.2017

312

(a) (a) an arbitral tribunal to

313

(i) any person other than a business entity; or

314

(ii) 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;

316

(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-

317

(i) an advocate or partnership firm of advocates providing legal services;

318

(ii) any person other than a business entity; or

319

(iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year;