| S.No. | Sr.No. of Notification |
Chapter / Section / Heading |
Description of Services |
CGST Rate % |
SGST / UTGST Rate % |
IGST Rate % |
Condition |
Notification No. |
Notification Date |
Effective Date | Latest Amendment Remarks |
1 |
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 |
Nil |
28.06.2017 |
01.07.2017 |
|||
2 |
55A | Heading 9986 |
Services by way of artificial insemination of livestock (other than horses). |
Nil |
Nil |
Nil |
26.07.2018 |
27.07.2018 |
Inserted |
||
3 |
56 | Heading 9988 |
1[*****] |
1[*****] |
1[*****] |
1[*****] |
13.07.2022 |
18.07.2022 |
1. Omitted serial number 56 and the entries relating thereto, read as -Services by way of slaughtering of animals." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022. |
||
4 |
59 | Heading 9999 |
Services by a foreign diplomatic mission located in India. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
5 |
60 | Heading 9991 |
Services by a specified organisation in respect of a religious pilgrimage facilitated 1[*****] by the Government of India, under bilateral arrangement. |
Nil |
Nil |
Nil |
25.01.2018 |
25.01.2018 |
1. Omitted the words "the Ministry of External Affairs," vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018. |
||
6 |
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 |
Nil |
28.06.2017 |
01.07.2017 |
|||
7 |
61A | Heading 9991 |
Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States. |
Nil |
Nil |
Nil |
30.09.2021 |
01.10.2021 |
Inserted |
||
8 |
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 |
Nil |
28.06.2017 |
01.07.2017 |
|||
9 |
64 | 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. |
28.06.2017 |
||||||||
10 |
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 |
Nil |
28.06.2017 |
01.07.2017 |
|||
11 |
65A | Heading 9991 |
Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). |
Nil |
Nil |
Nil |
25.01.2018 |
25.01.2018 |
Inserted |
||
12 |
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 |
Nil |
Provided that at the end of the contract period, E |
26.07.2018 |
27.07.2018 |
Inserted |
||
13 |
66 | (ii) education as a part of an approved vocational education course. |
31.12.2018 |
||||||||
14 |
67 | 1[*****] |
2[*****] |
Nil |
Nil |
Nil |
31.12.2018 |
01.01.2019 |
1. Omitted "Heading 9992" vide Notification No. 28/2018 Central Tax (Rate) dated 31st December 2018. 2. Omitted "Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: - (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. " vide Notification No. 28/2018 Central Tax (Rate) dated 31st December 2018. |
||
15 |
68 | Heading 9992 |
Services provided to a recognised sports body by- |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
16 |
69 | (iii) any other Scheme implemented by the National Skill Development Corporation. |
28.06.2017 |
||||||||
17 |
71 | Heading 9992 |
Services provided by training providers (Project implementation agencies) under DeenDayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
18 |
72 | Heading 9992 |
Services provided to the Central Government, State Government, Union territory administration under any training programme for which 1[75% or more of] thetotal expenditure is borne by the Central Government, State Government, Union territory administration. |
Nil |
Nil |
Nil |
30.09.2021 |
01.10.2021 |
1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021. |
||
19 |
73 | Heading 9993 |
1[*****] |
1[*****] |
1[*****] |
1[*****] |
13.07.2022 |
18.07.2022 |
1. Omitted serial number 73 and the entries relating thereto, read as -Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022. |
||
20 |
74 | (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. |
13.07.2022 |
||||||||
21 |
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 establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA 1[or 12AB] of the Incometax Act, 1961 (43 of 1961) |
Nil |
Nil |
Nil |
30.09.2021 |
01.10.2021 |
1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021. |
||
22 |
75 | Heading 9994 |
1[*****] |
1[*****] |
1[*****] |
1[*****] |
13.07.2022 |
18.07.2022 |
1. Omitted serial number 75 and the entries relating thereto, read as -Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022. |
||
23 |
76 | Heading 9994 |
Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
24 |
77 | (c) up to an amount of 1[seven thousand five hundred] rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. |
25.01.2018 |
||||||||
25 |
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, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. |
Nil |
Nil |
Nil |
26.07.2018 |
27.07.2018 |
Inserted |
||
26 |
78 | Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. |
28.06.2017 |
||||||||
27 |
79 | Heading 9996 |
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
28 |
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 |
Nil |
14.11.2017 |
15.11.2017 |
Inserted |
||
29 |
80 | (a) arts or culture, or |
13.07.2022 |
||||||||
30 |
81 | where the consideration for right to admission to the events or placesas referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person. |
25.01.2018 |
||||||||
31 |
82 | Chapter 9996 |
Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. |
Nil |
Nil |
Nil |
21.09.2017 |
21.09.2017 |
Inserted |
||
32 |
82A | Chapter 9996 |
Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 1[whenever rescheduled]. |
Nil |
Nil |
Nil |
13.07.2022 |
18.07.2022 |
1. Inserted vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022. |
||
33 |
82B | Heading
9996 |
Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022 |
Nil |
Nil |
Nil |
30.09.2021 |
01.10.2021 |
Inserted |
||
34 |
1 | Chapter 99 |
Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
30-September-2021 | ||
35 |
2 | Chapter 99 |
Services by way of transfer of a going concern, as a whole or an independent part thereof. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
36 |
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 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 |
18.11.2021 |
01.01.2022 |
1. Omitted the words "or a Governmental authority or a Government Entity" vide Notification No. 16/2021 - Central Tax (Rate) dated 18th November, 2021. |
||
37 |
3A | 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 |
18.11.2021 |
01.01.2022 |
1. Omitted the words "or a Governmental authority or a Government Entity" vide Notification No. 16/2021 - Central Tax (Rate) dated 18th November, 2021. |
||
38 |
4 | 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 |
26.07.2018 |
27.07.2018 |
1. Omitted the words "Central Government, State Government, Union territory, local authority or" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018. |
||
39 |
5 | 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 |
26.07.2018 |
27.07.2018 |
1. Omitted the words "Central Government, State Government, Union territory, local authority or" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018. |
||
40 |
6 | (d) any service, other than services covered under entries (a) to (c) above, provided to business entities. |
13.07.2022 |
||||||||
41 |
7 | (b) services by way of renting of immovable property. |
13.07.2022 |
||||||||
42 |
8 | (iii) of transport of goods or passengers. |
13.07.2022 |
||||||||
43 |
9 | 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. |
13.07.2022 |
||||||||
44 |
9A | 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 |
Provided that Director (Sports), Ministry of Youth |
22.08.2017 |
22.08.2017 |
Inserted |
||
45 |
9AA | 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 |
Provided that Director (Sports), Ministry of Youth |
30.09.2021 |
01.10.2021 |
1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021. |
||
46 |
9AB | 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 |
Provided that Director (Sports), Ministry of Youth |
30.09.2021 |
01.10.2021 |
Inserted |
||
47 |
9B | Chapter 99 |
Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). |
Nil |
Nil |
Nil |
29.09.2017 |
29.09.2017 |
Inserted |
||
48 |
9C | 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 |
13.10.2017 |
13.10.2017 |
Inserted |
||
49 |
9D | 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 |
30.09.2021 |
01.10.2021 |
1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021. |
||
50 |
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 or Pradhan MantriAwasYojana. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
51 |
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 agriculturalist for agricultural use. |
Nil |
Nil |
Nil |
26.07.2018 |
27.07.2018 |
Inserted |
||
52 |
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 |
Nil |
28.06.2017 |
01.07.2017 |
|||
53 |
11A | 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 |
14.11.2017 |
15.11.2017 |
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 . |
||
54 |
11B | 1[*****] |
2[*****] |
Nil |
Nil |
Nil |
14.11.2017 |
15.11.2017 |
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 . |
||
55 |
12 | Heading 9963 or Heading 9972 |
Services by way of renting of residential dwelling for use as residence. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
17-July-2022 | ||
56 |
13 | (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. |
30.09.2021 |
||||||||
57 |
14 | Heading 9963 |
1[*****] |
1[*****] |
1[*****] |
1[*****] |
13.07.2022 |
18.07.2022 |
1. Omitted serial number 14 and the entries relating thereto "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." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022. |
||
58 |
15 | 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). |
13.07.2022 |
||||||||
59 |
16 | 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. |
25.01.2018 |
||||||||
60 |
17 | (e) metered cabs or auto rickshaws (including e-rickshaws). |
18.11.2021 |
||||||||
61 |
18 | (b) by inland waterways. |
28.06.2017 |
||||||||
62 |
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 |
Nil |
28.06.2017 |
01.07.2017 |
|||
63 |
19A | 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 |
Nothing contained in this serial number shall appl |
30.09.2021 |
01.10.2021 |
30-September-2022 | 1. Substituted the figures "2022" for the figures "2021"vide Notification No. 7/2021- Central Tax (Rate) dated 30th September, 2021. |
|
64 |
19B | 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 |
Nothing contained in this serial number shall appl |
30.09.2021 |
01.10.2021 |
30-September-2022 | 1. Substituted the figures "2022" for the figures "2021"vide Notification No. 7/2021- Central Tax (Rate) dated 30th September, 2021. |
|
65 |
19C | Heading 9965 |
Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited. |
Nil |
Nil |
16.10.2020 |
16.10.2020 |
Inserted |
|||
66 |
20 | (g) organic manure. |
13.07.2022 |
||||||||
67 |
21 | (h) defence or military equipments. |
13.07.2022 |
||||||||
68 |
21A | (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. |
13.10.2017 |
||||||||
69 |
21B | (c) Governmental agencies, |
31.12.2018 |
||||||||
70 |
22 | (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. |
31.07.2019 |
||||||||
71 |
23 | Heading 9967 |
Service by way of access to a road or a bridge on payment of toll charges. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
72 |
23A | Heading 9967 |
Service by way of access to a road or a bridge on payment of annuity. |
Nil |
Nil |
Nil |
13.10.2017 |
13.10.2017 |
Inserted |
||
73 |
24A | Heading 9967 or Heading 9985 |
Services by way of warehousing of minor forest produce. |
Nil |
Nil |
Nil |
26.07.2018 |
27.07.2018 |
Inserted |
||
74 |
24B | 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 |
30.09.2019 |
01.10.2019 |
17-July-2022 | Inserted |
|
75 |
25 | Heading 9969 |
Transmission or distribution of electricity by an electricity transmission or distribution utility. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
76 |
26 | Heading 9971 |
Services by the Reserve Bank of India. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
17-July-2022 | ||
77 |
27 | Heading 9971 |
Services by way of |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
78 |
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 |
Nil |
31.12.2018 |
01.01.2019 |
Inserted |
||
79 |
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 |
Nil |
25.01.2018 |
25.01.2018 |
Inserted |
||
80 |
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 |
Nil |
28.06.2017 |
01.07.2017 |
|||
81 |
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 |
Nil |
28.06.2017 |
01.07.2017 |
|||
82 |
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 |
Nil |
26.07.2018 |
27.07.2018 |
Inserted |
||
83 |
31B | 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 |
26.07.2018 |
27.07.2018 |
Inserted |
||
84 |
32 | 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 |
28.06.2017 |
01.07.2017 |
17-July-2022 | ||
85 |
33 | Heading 9971 |
1[*****] |
1[*****] |
1[*****] |
1[*****] |
13.07.2022 |
18.07.2022 |
1. Omitted serial number 33 and the entries relating thereto, read as -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." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022. |
||
86 |
34 | Heading 9971 |
Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
87 |
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. |
||||||||||
88 |
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 1[banking companies and] financial institutions. |
Nil |
Nil |
Nil |
31.12.2018 |
01.01.2019 |
1. Inserted Notification No. 28/2018- Central Tax (Rate) dated 31st December, 2018. |
||
89 |
35 | (i) Jan ArogyaBima Policy; |
30.09.2019 |
||||||||
90 |
36 | (g) Pradhan Mantri Vaya Vandan Yojana. |
25.01.2018 |
||||||||
91 |
36A | 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 |
26.07.2018 |
27.07.2018 |
1. Inserted Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018 |
||
92 |
39 | (c) business facilitator or a business correspondent to an insurance company in a rural area. |
28.06.2017 |
||||||||
93 |
39A | (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. |
25.01.2018 |
||||||||
94 |
41A | [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 ) |
Provided further that tax payable in terms of the |
29.03.2019 |
|||||||
95 |
41B | 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, |
29.03.2019 |
|||||||
96 |
43 | 1[*****] |
2[*****] |
Nil |
Nil |
Nil |
30.09.2021 |
01.10.2021 |
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. |
||
97 |
44 | (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee. |
28.06.2017 |
||||||||
98 |
45 | (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity. |
30.09.2019 |
||||||||
99 |
46 | Heading 9983 |
Services by a veterinary clinic in relation to health care of animals or birds. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
100 |
47 | (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. |
28.06.2017 |
||||||||
101 |
47A | Heading 9983 or Heading 9991 |
1[*****] |
1[*****] |
1[*****] |
1[*****] |
13.07.2022 |
18.07.2022 |
1. Omitted serial number 47A and the entries relating thereto, read as -Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022. |
||
102 |
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 |
Nil |
28.06.2017 |
01.07.2017 |
|||
103 |
50 | Heading 9984 |
Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
104 |
51 | Heading 9984 |
1[*****] |
1[*****] |
1[*****] |
1[*****] |
13.07.2022 |
18.07.2022 |
1. Omitted serial number 51 and the entries relating thereto, read as -Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022. |
||
105 |
52 | Heading 9985 |
Services by an organiser to any person in respect of a business exhibition held outside India. |
Nil |
Nil |
Nil |
28.06.2017 |
01.07.2017 |
|||
106 |
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 Indiashall 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 outsideIndia has to the total number of days comprising the tour,or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be takenas half a day. Explanation. -foreign tourist means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows:- (a) 3 days inIndia, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/-(=Rs.1, 00, 000/-x 2/5) or, Rs.50, 000/-(= 50% ofRs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e.,Taxable value: Rs.60, 000/-); (b) 2 daysinIndia, 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/-); (c) 2.5 days in India, 3 days in Nepal; Consideration chargedfor the entire tour: Rs.1, 00, 000/- Exemption: Rs.54,545(=Rs.1, 00, 000/-x 3/5.5) 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 |
Nil |
13.07.2022 |
18.07.2022 |
Inserted |
||
107 |
53 | (e) under the Panchayat YuvaKreedaAur Khel Abhiyaan Scheme. |
28.06.2017 |
||||||||
108 |
53A | Heading 9985 |
1[*****] |
1[*****] |
1[*****] |
1[*****] |
13.07.2022 |
18.07.2022 |
1. Omitted serial number 53A and the entries relating thereto, read as -Services by way of fumigation in a warehouse of agricultural produce." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022. |
||
109 |
54 | (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce; |
25.01.2018 |
||||||||
110 |
83 | Heading 9996 |
1[Services by way of training or coaching in recreational activities relating to- |
Nil |
Nil |
4/2022- ITax (Rate) |
18.07.2022 |
||||
111 |
84 | Heading 9996 |
1[Services by way of right to admission to- |
Nil |
Nil |
2/2018- ITax (Rate) |
25.01.2018 |
||||
112 |
85 | Heading 9996 |
Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. |
Nil |
Nil |
25/2017- ITax (Rate) |
21.09.2017 |
||||
113 |
85A | Heading 9996 |
Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020. |
Nil |
Nil |
20/2019- ITax (Rate) |
01.10.2019 |
||||
114 |
85B | Heading 9996 |
Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022 |
Nil |
Nil |
7/2021- ITax (Rate) |
01.10.2021 |
||||
115 |
10AA | Chapter 99 |
Services provided by and to Fdration 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 |
Provided that Director (Sports), Ministry |
20/2019- ITax (Rate) |
01.10.2019 |
30.09.2021 |
|||
116 |
10AB | 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 |
Provided that Director (Sports), Ministry of Youth |
7/2021- ITax (Rate) |
01.10.2021 |
||||
117 |
10B | Chapter 99 |
Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). |
Nil |
Nil |
31/2017- ITax (Rate) |
29.09.2017 |
||||
118 |
10C | Chapter 99 |
Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. |
Nil |
Nil |
33/2017- ITax (Rate) |
13.10.2017 |
||||
119 |
10D | Chapter 99 |
Supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees |
Nil |
Nil |
42/2017- ITax (Rate) |
27.10.2017 |
03.02.2019 |
|||
120 |
10E | 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 twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. |
Nil |
Nil |
15/2018- ITax (Rate) |
27.07.2018 |
30.09.2021 |
|||
121 |
10F | Chapter 99 |
Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1in section 8 of the Integrated Goods and Services TaxAct, 2017. |
Nil |
Provided the place of supplyof the serviceis o |
15/2018- ITax (Rate) |
27.07.2018 |
||||
122 |
10G | Chapter 99 |
Import of services by United Nations or a specified international organisation forofficial use of the United Nations or the specified international organisation.Explanation.-For the purposes of this entry, unless the context otherwise requires, specified international organisation means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privilegesand Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. |
Nil |
Nil |
15/2018- ITax (Rate) |
27.07.2018 |
||||
123 |
10H | Chapter 99 |
Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein. |
Nil |
Foreign diplomatic mission or consular post |
15/2018- ITax (Rate) |
27.07.2018 |
||||
124 |
12A | Heading 9961 or Heading 9962 |
Service provided by Fair Price Shopsto Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. |
Nil |
Nil |
21/2017- ITax (Rate) |
22.08.2017 |
14.11.2017 |
|||
125 |
12AA | Heading 9961 |
Services provided by an intermediary when location ofbothsupplierand recipientof goods is outside the taxable territory |
Nil |
Following documents shall be maintained for a mi |
20/2019- ITax (Rate) |
01.10.2019 |
||||
126 |
12B | Heading 9961 or Heading 9962 |
Service provided by Fair Price Shopsto State Governmentsor Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form ofcommission or margin. |
Nil |
Nil |
21/2017- ITax (Rate) |
22.08.2017 |
14.11.2017 |
|||
127 |
20A | Heading 9965 |
Service s by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. |
Nil |
Nothing contained in this serial number shall appl |
2/2018- ITax (Rate) |
25.01.2018 |
30.09.2018 |
|||
128 |
20B | 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 |
Nothing contained in this serial number shall appl |
2/2018- ITax (Rate) |
25.01.2018 |
30.09.2018 |
|||
129 |
20C | Heading 9965 |
Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited. |
Nil |
Nil |
5/2020- ITax (Rate) |
16.10.2020 |
||||
130 |
22A | Heading 9965 or Heading 9967 |
Services provided by a goods transport agencyto an unregistered person, includingan unregistered casual taxable person,other than the following recipients, namely: - |
Nil |
Nil |
33/2017- ITax (Rate) |
13.10.2017 |
||||
131 |
22B | 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 |
29/2018- ITax (Rate) |
01.01.2019 |
||||
132 |
25A | Heading 9967 or Heading 9985 |
Services by way of warehousing of minor forest produce. |
Nil |
Nil |
15/2018- ITax (Rate) |
27.07.2018 |
||||
133 |
25B | 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 |
20/2019- ITax (Rate) |
01.10.2019 |
17.07.2022 |
|||
134 |
25C | Heading 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 |
4/2022- ITax (Rate) |
18.07.2022 |
||||
135 |
28A | 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 |
29/2018- ITax (Rate) |
01.01.2019 |
||||
136 |
30A | 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 |
2/2018- ITax (Rate) |
25.01.2018 |
||||
137 |
30B | Heading 9971 or Heading 9991 |
Services of life insurance provided or agreed to be provided by the Central Armed PoliceForces (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 |
20/2019- ITax (Rate) |
01.10.2019 |
||||
138 |
32A | Heading 9971 or Heading 9991 |
Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and MiscellaneousProvisions Act, 1948(46 of 1948). |
Nil |
Nil |
15/2018- ITax (Rate) |
27.07.2018 |
||||
139 |
32B | 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 |
15/2018- ITax (Rate) |
27.07.2018 |
||||
140 |
35A | 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 |
15/2018- ITax (Rate) |
27.07.2018 |
31.12.2018 |
|||
141 |
37A | Heading 9971 or Heading 9991 |
Services by way of reinsurance ofthe insurance schemes specified in serial numbers 36 or 37. |
Nil |
Nil |
2/2018- ITax (Rate) |
25.01.2018 |
26.07.2018 |
|||
142 |
40A | 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 servicesin currencies other than Indian rupees (INR). |
Nil |
Nil |
2/2018- ITax (Rate) |
25.01.2018 |
||||
143 |
43A | Heading 9972 |
Service by way of transfer of development rights (herein refer TDR)or Floor Space Index (FSI)(including additional FSI)on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on TDR or FSI(including additional FSI)or both for construction of the project]x(carpet area of the residential apartments in the project Total carpet area of the residential and commercial apartments in the project ) |
Nil |
Provided that the promoter shall be liable to |
4/2019- ITax (Rate) |
01.04.2019 |
||||
144 |
43B | Heading 9972 |
Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project]x(carpet area of the residential apartments in the project Total carpetarea of the residential and commercial apartments in the project). |
Nil |
Provided that the promoter shall be liable |
4/2019- ITax (Rate) |
01.04.2019 |
||||
145 |
49A | Heading 9983 or Heading 9991 |
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. |
Nil |
Nil |
15/2018- ITax (Rate) |
27.07.2018 |
17.07.2022 |
|||
146 |
54A | 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: |
Nil |
Nil |
4/2022- ITax (Rate) |
18.07.2022 |
||||
147 |
56A | Heading 9985 |
Services by way of fumigation in a warehouse of agricultural produce. |
Nil |
Nil |
2/2018- ITax (Rate) |
25.01.2018 |
17.07.2022 |
|||
148 |
58A | Heading 9986 |
Services by way of artificial insemination of livestock (other than horses). |
Nil |
Nil |
15/2018- ITax (Rate) |
27.07.2018 |
||||
149 |
64A | Heading 9991 |
Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States. |
Nil |
Nil |
7/2021- ITax (Rate) |
01.10.2021 |
||||
150 |
68A | Heading 9991 |
Services by way of providing information under the Right to Information Act, 2005(22 of 2005) |
Nil |
Nil |
2/2018- ITax (Rate) |
25.01.2018 |
||||
151 |
68B | Heading 9991 or any other Heading |
Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by wayof assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. |
Nil |
Provided that at the end of the contract period, E |
15/2018- ITax (Rate) |
27.07.2018 |
||||
152 |
80A | 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,- |
Nil |
Nil |
15/2018- ITax (Rate) |
27.07.2018 |
||||
