List of Services Exempt under GST
These
are the ‘Services’ which are exempt under GST:
are the ‘Services’ which are exempt under GST:
We
have highlighted in red-fonts the Exempt Services which are of importance/significance to charitable and religious institutions.
have highlighted in red-fonts the Exempt Services which are of importance/significance to charitable and religious institutions.
1.
Services by Government or a local authority excluding the following services—
Services by Government or a local authority excluding the following services—
(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 Government;
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 Government;
(ii)
services in relation to an aircraft or a vessel, inside or outside the
precincts of a port or an airport;
services in relation to an aircraft or a vessel, inside or outside the
precincts of a port or an airport;
(iii)
transport of goods or passengers; or
transport of goods or passengers; or
(iv)
any service, other than services covered under clauses (i) to (iii) above,
provided to business entities.
any service, other than services covered under clauses (i) to (iii) above,
provided to business entities.
2. Services by the Reserve Bank of India
3. Services by a foreign diplomatic mission located
in India
in India
4. Services relating to cultivation of plants and
rearing of all life forms of animals, except the rearing of horses, for food, fiber,
fuel, raw material or other similar products or agricultural produce by way of—
rearing of all life forms of animals, except the rearing of horses, for food, fiber,
fuel, raw material or other similar products or agricultural produce by way of—
(i)
agricultural operations directly related to production of any agricultural
produce including cultivation, harvesting, threshing, plant protection or
testing or
agricultural operations directly related to production of any agricultural
produce including cultivation, harvesting, threshing, plant protection or
testing or
(ii)
supply of farm labour;
supply of farm labour;
(iii)
processes carried out at an agricultural farm including tending, pruning,
cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating,
curing, sorting, grading, cooling or bulk packaging and such like operations
which do not alter the essential characteristics of agricultural produce but
make it only marketable for the primary market;
processes carried out at an agricultural farm including tending, pruning,
cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating,
curing, sorting, grading, cooling or bulk packaging and such like operations
which do not alter the essential characteristics of agricultural produce but
make it only marketable for the primary market;
(iv)
renting or leasing of agro machinery or vacant land with or without a structure
incidental to its use;
renting or leasing of agro machinery or vacant land with or without a structure
incidental to its use;
(v)
loading, unloading, packing, storage or warehousing of agricultural produce;
loading, unloading, packing, storage or warehousing of agricultural produce;
(vi)
agricultural extension services;
agricultural extension services;
(vii)
services by any Agricultural Produce Marketing Committee or Board or services
provided by a commission agent for sale or purchase of agricultural produce.
services by any Agricultural Produce Marketing Committee or Board or services
provided by a commission agent for sale or purchase of agricultural produce.
5. Service by way of access to a road or a bridge on
payment of toll charges
payment of toll charges
6. Transmission or distribution of electricity by an
electricity transmission or distribution utility
electricity transmission or distribution utility
7. Services by way of renting of residential
dwelling for use as residence
dwelling for use as residence
8. Services by way of—
(i)
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);
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);
(ii)
inter re sale or purchase of foreign currency amongst banks or authorised
dealers of foreign exchange or amongst banks and such dealers;
inter re sale or purchase of foreign currency amongst banks or authorised
dealers of foreign exchange or amongst banks and such dealers;
9. Services by way of transportation of goods
(i)
by road except the services of—
by road except the services of—
(A)
a goods transportation agency; or
a goods transportation agency; or
(B)
a courier agency;
a courier agency;
(ii)
by inland waterways;
by inland waterways;
10. Services provided to the United Nations or a
specified international organization.
specified international organization.
Exemption may be notified by way of issuing
notification under section 55 of CGST/SGST Act.
notification under section 55 of CGST/SGST Act.
11. 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;
Bio-medical Waste Treatment Facility to a clinical establishment by way of
treatment or disposal of bio-medical waste or the processes incidental thereto;
12. Services by a veterinary clinic in relation to
health care of animals or birds;
health care of animals or birds;
13. Services by an entity registered under section
12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;
12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;
[Charitable activities may be defined as presently
in notification No 25/2012-ST.]
in notification No 25/2012-ST.]
14. Services by a specified organisation in respect
of a religious pilgrimage facilitated by the Ministry of External Affairs of the
Government of India, under bilateral arrangement;
of a religious pilgrimage facilitated by the Ministry of External Affairs of the
Government of India, under bilateral arrangement;
15. Services provided by-
(a)
an arbitral tribunal to –
an arbitral tribunal to –
(i)
any person other than a business entity; or
any person other than a business entity; or
(ii)
a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in
a special category state) in the preceding financial year;
a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in
a special category state) in the preceding financial year;
(b)
a partnership firm of advocates or an individual as an advocate other than a
senior advocate, by way of legal services to-
a partnership firm of advocates or an individual as an advocate other than a
senior advocate, by way of legal services to-
(i)
an advocate or partnership firm of advocates providing legal services;
an advocate or partnership firm of advocates providing legal services;
(ii)
any person other than a business entity; or
any person other than a business entity; or
(iii)
a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in
a special category state) in the preceding financial year; or
a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in
a special category state) in the preceding financial year; or
(c)
a senior advocate by way of legal services to-
a senior advocate by way of legal services to-
(i)
any person other than a business entity; or
any person other than a business entity; or
(ii)
a business entity up to rupees twenty lakh (ten lakh rupees in a special
category state) in the preceding financial year;
a business entity up to rupees twenty lakh (ten lakh rupees in a special
category state) in the preceding financial year;
16. Services provided,-
(a) by an educational institution to its students,
faculty and staff;
faculty and staff;
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme
sponsored by the Government;
sponsored by the Government;
(iii) security or cleaning or house-keeping services
performed in such educational institution;
performed in such educational institution;
(iv)services relating to admission to, or conduct of
examination by, such institution; upto higher secondary.
examination by, such institution; upto higher secondary.
Provided that nothing contained in clause (b) of this
entry shall apply to an educational institution other than an institution
providing services by way of pre-school education and education up to higher
secondary school or equivalent;
entry shall apply to an educational institution other than an institution
providing services by way of pre-school education and education up to higher
secondary school or equivalent;
17. 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, –
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 residential 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 Indian Institute of Management;
two year full time residential 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 Indian Institute of Management;
(b)
fellow programme in Management;
fellow programme in Management;
(c)
five year integrated programme in Management.
five year integrated programme in Management.
18. Services provided to a recognized sports body by-
(a)
an individual as a player, referee, umpire, coach or team manager for
participation in a sporting event organized by a recognized sports body;
an individual as a player, referee, umpire, coach or team manager for
participation in a sporting event organized by a recognized sports body;
(b)
another recognised sports body;
another recognised sports body;
19. Services by an artist by way of a performance in
folk or classical art forms of
folk or classical art forms of
(i) music, or (ii) dance, or (iii) theatre, if the
consideration charged for such performance is not more than one lakh and fifty
thousand rupees:
consideration charged for such performance is not more than one lakh and fifty
thousand rupees:
Provided
that the exemption shall not apply to service provided by such artist as a
brand ambassador;
that the exemption shall not apply to service provided by such artist as a
brand ambassador;
20. Services by way of collecting or providing news
by an independent journalist, Press Trust of India or United News of India;
by an independent journalist, Press Trust of India or United News of India;
21. Services by way of giving on hire –
(a)
to a state transport undertaking, a motor vehicle meant to carry more than
twelve passengers; or
to a state transport undertaking, a motor vehicle meant to carry more than
twelve passengers; or
(b)
to a goods transport agency, a means of transportation of goods;
to a goods transport agency, a means of transportation of goods;
22. Transport of passengers, with or without
accompanied belongings, by –
accompanied belongings, by –
(a)
air, embarking from or terminating in an airport located in the state of
Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or
Tripura or at Bagdogra located in West Bengal;
air, embarking from or terminating in an airport located in the state of
Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or
Tripura or at Bagdogra located in West Bengal;
(b)
non-air conditioned contract carriage other than radio taxi, for transportation
of passengers, excluding tourism, conducted tour, charter or hire; or
non-air conditioned contract carriage other than radio taxi, for transportation
of passengers, excluding tourism, conducted tour, charter or hire; or
(c)
stage carriage other than air-conditioned stage carriage
stage carriage other than air-conditioned stage carriage
23.
Services of life insurance business provided by way of annuity under the
National Pension System regulated by Pension Fund Regulatory and
Development Authority of India (PFRDA) under the Pension Fund Regulatory And
Development Authority Act, 2013 (23 of 2013)
Services of life insurance business provided by way of annuity under the
National Pension System regulated by Pension Fund Regulatory and
Development Authority of India (PFRDA) under the Pension Fund Regulatory And
Development Authority Act, 2013 (23 of 2013)
24.
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
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
25. Services provided by an incubatee up to a total
turnover of fifty lakh rupees in a financial year subject to the following
conditions, namely:-
turnover of fifty lakh rupees in a financial year subject to the following
conditions, namely:-
(a)
the total turnover had not exceeded fifty lakh rupees during the preceding
financial year; and
the total turnover had not exceeded fifty lakh rupees during the preceding
financial year; and
(b)
a period of three years has not been elapsed from the date of entering into an
agreement as an incubatee;
a period of three years has not been elapsed from the date of entering into an
agreement as an incubatee;
26. Service by an unincorporated body or a non- profit
entity registered under any law for the time being in force, to its own members
by way of reimbursement of charges or share of contribution –
entity registered under any law for the time being in force, to its own members
by way of reimbursement of charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which
is exempt from the levy of GST; or
is exempt from the levy of GST; or
(c) up to an amount of five thousand rupees per month
per member for sourcing of goods or services from a third person for the common
use of its members in a housing society or a residential complex;
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;
27. Services by an organiser to any person in
respect of a business exhibition held outside India;
respect of a business exhibition held outside India;
28. Services by way of slaughtering of animals;
29. Services received from a provider of service
located in a non- taxable territory by
located in a non- taxable territory by
(a)
Government, a local authority, a governmental authority or an individual in
relation to any purpose other than commerce, industry or any other business or
profession;
Government, a local authority, a governmental authority or an individual in
relation to any purpose other than commerce, industry or any other business or
profession;
(b)
an entity registered under section 12AA of the Income tax Act, 1961 (43 of
1961) for the purposes of providing charitable activities; or
an entity registered under section 12AA of the Income tax Act, 1961 (43 of
1961) for the purposes of providing charitable activities; or
(c)
a person located in a non-taxable territory;
a person located in a non-taxable territory;
Provided
that the exemption shall not apply to –
that the exemption shall not apply to –
(i)
online information and database access or retrieval services received by
persons specified in clause (a)or clause (b); or
online information and database access or retrieval services received by
persons specified in clause (a)or clause (b); or
(ii)
services by way of transportation of goods by a vessel from a place outside India
up to the customs station of clearance in India received by persons specified
in clause (c);
services by way of transportation of goods by a vessel from a place outside India
up to the customs station of clearance in India received by persons specified
in clause (c);
30. Services of public libraries by way of lending of
books, publications or any other knowledge-enhancing content or material;
books, publications or any other knowledge-enhancing content or material;
31. Services by Employees’ State Insurance
Corporation to persons governed under the Employees’ Insurance Act, 1948 (34 of
1948);
Corporation to persons governed under the Employees’ Insurance Act, 1948 (34 of
1948);
32. Services by way of transfer of a going concern,
as a whole or an independent part thereof;
as a whole or an independent part thereof;
33. Services by way of public conveniences such as
provision of facilities of bathroom, washrooms, lavatories, urinal or toilets;
provision of facilities of bathroom, washrooms, lavatories, urinal or toilets;
34. Services by government, 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.
governmental authority by way of any activity in relation to any function
entrusted to a municipality under Article 243 W of the Constitution.
35.
Services received by the Reserve Bank of India, from outside India in relation
to management of foreign exchange reserves;
Services received by the Reserve Bank of India, from outside India in relation
to management of foreign exchange reserves;
36. Services provided by a tour operator to a
foreign tourist in relation to a tour conducted wholly outside India.
foreign tourist in relation to a tour conducted wholly outside India.
37. Services by way of pre-conditioning,
pre-cooling, ripening, waxing, retail packing, labelling of fruits and
vegetables which do not change or alter the essential characteristics of the
said fruits or vegetables;
pre-cooling, ripening, waxing, retail packing, labelling of fruits and
vegetables which do not change or alter the essential characteristics of the
said fruits or vegetables;
38.
Services by way of admission to a museum, national park, wildlife sanctuary,
tiger reserve or zoo;
Services by way of admission to a museum, national park, wildlife sanctuary,
tiger reserve or zoo;
39. Services provided by Government or a local
authority to a business entity with a turnover up to rupees twenty lakh (ten
lakh rupees in a special category state) in the preceding financial year.
authority to a business entity with a turnover up to rupees twenty lakh (ten
lakh rupees in a special category state) in the preceding financial year.
Explanation.- For the purposes of this entry, it is
hereby clarified that the provisions of this entry shall not be applicable to
(a) services at S. No. 1 (i), (ii)and (iii); and
hereby clarified that the provisions of this entry shall not be applicable to
(a) services at S. No. 1 (i), (ii)and (iii); and
(b)
services by way of renting of immovable property;
services by way of renting of immovable property;
40. Services provided by Employees Provident Fund
Organisation (EPFO) to persons governed under the Employees Provident Funds and
Miscellaneous Provisions Act, 1952 (19 of 1952);
Organisation (EPFO) to persons governed under the Employees Provident Funds and
Miscellaneous Provisions Act, 1952 (19 of 1952);
41. Services provided by Insurance Regulatory and
Development Authority of India (IRDA) to insurers under the Insurance
Regulatory and Development Authority of India Act, 1999 (41 of 1999);
Development Authority of India (IRDA) to insurers under the Insurance
Regulatory and Development Authority of India Act, 1999 (41 of 1999);
42. Services provided by Securities and Exchange
Board of India (SEBI) 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;
Board of India (SEBI) 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;
43. Services provided by National Centre for Cold
Chain Development under Ministry of Agriculture, Cooperation and Farmer’s
Welfare by way of cold chain knowledge dissemination;
Chain Development under Ministry of Agriculture, Cooperation and Farmer’s
Welfare by way of cold chain knowledge dissemination;
44. Services by way of transportation of goods by an
aircraft from a place outside India up to the customs station of clearance in
India.
aircraft from a place outside India up to the customs station of clearance in
India.
45. Services provided by Government or a local
authority to another Government or local authority:
authority to another Government or local authority:
Provided that nothing contained in this entry shall
apply to services at S. No. 1 (i), (ii)and (iii) above
apply to services at S. No. 1 (i), (ii)and (iii) above
46. Services provided by Government or a local
authority by way of issuance of passport, visa, driving licence, birth
certificate or death certificate.
authority by way of issuance of passport, visa, driving licence, birth
certificate or death certificate.
47. Services provided by Government or a local
authority by way of tolerating non-performance of a contract for which
consideration in the form of fines or liquidated damages is payable to the
Government or the local authority under such contract;
authority by way of tolerating non-performance of a contract for which
consideration in the form of fines or liquidated damages is payable to the
Government or the local authority under such contract;
48. Services provided by Government or a local
authority by way of- (a) registration required under any law for the time being
in force; (b) testing, calibration, safety check or certification relating to
protection or safety of workers, consumers or public at large, including fire
license, required under any law for the time being in force;
authority by way of- (a) registration required under any law for the time being
in force; (b) testing, calibration, safety check or certification relating to
protection or safety of workers, consumers or public at large, including fire
license, required under any law for the time being in force;
49. Services provided by Government or a 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;
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;
50. Services by Government, a 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:
governmental authority by way of any activity in relation to any function
entrusted to a Panchayat under article 243G of the Constitution:
This shall be continued by way of notification under
section 7(2)(b) of CGST/SGST Acts.
section 7(2)(b) of CGST/SGST Acts.
51. Services provided by Government or a local
authority by way of assignment of right to use any natural resource where such
right to use was assigned by the Government or the local authority before the
1st April, 2016:
authority by way of assignment of right to use any natural resource where such
right to use was assigned by the Government or the local authority before the
1st April, 2016:
Provided
that the exemption shall apply only to service tax payable on one time charge
payable, in full upfront or in installments, for assignment of right to use
such natural resource;
that the exemption shall apply only to service tax payable on one time charge
payable, in full upfront or in installments, for assignment of right to use
such natural resource;
52. Services provided by Government or a local
authority by way of allowing a business entity to operate as a telecom service
provider or use radiofrequency spectrum during the period prior to 1st April,
2016, on payment of licence fee or spectrum user charges, as the case may be;
authority by way of allowing a business entity to operate as a telecom service
provider or use radiofrequency spectrum during the period prior to 1st April,
2016, on payment of licence fee or spectrum user charges, as the case may be;
53. Services provided by Government by way of
deputing officers after office hours or on holidays for inspection or container
stuffing or such other duties in relation to import export cargo on payment of
Merchant Overtime charges (MOT).
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 (MOT).
54. Services by an acquiring bank, to any person in
relation to settlement of an amount up to two thousand rupees in a single
transaction transacted through credit card, debit card, charge card or other
payment card service.
relation to settlement of an amount up to two thousand rupees in a single
transaction transacted through credit card, debit card, charge card or other
payment card service.
Explanation
— For the purposes of this entry, “acquiring bank” means any banking company,
financial institution including non-banking financial company or any other
person, who makes the payment to any person who accepts such card
— 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
55. Services of leasing of assets (rolling stock
assets including wagons, coaches, locos) by Indian Railways Finance Corporation
to Indian Railways
assets including wagons, coaches, locos) by Indian Railways Finance Corporation
to Indian Railways
56. Services provided by any person for official use
of a foreign diplomatic mission or consular post in India or for personal use
or for the use of the family members of diplomatic agents or
career consular officers posed therein.
of a foreign diplomatic mission or consular post in India or for personal use
or for the use of the family members of diplomatic agents or
career consular officers posed therein.
This exemption is available on reciprocal basis
based on a certificate issued by MEA (Protocol Division): this shall be
continued by way of notification under section 55 of CGST/SGST Acts.
based on a certificate issued by MEA (Protocol Division): this shall be
continued by way of notification under section 55 of CGST/SGST Acts.
57. Taxable services, provided or to be provided, by
a Technology Business Incubator (TBI) or a Science and Technology
Entrepreneurship Park (STEP) recognized by the National Science and Technology
Entrepreneurship Development Board (NSTEDB) of the Department of Science and
Technology, Government of India or bio-incubators recognized by the
Biotechnology Industry Research Assistance Council, under Department of
Biotechnology, Government of India;
a Technology Business Incubator (TBI) or a Science and Technology
Entrepreneurship Park (STEP) recognized by the National Science and Technology
Entrepreneurship Development Board (NSTEDB) of the Department of Science and
Technology, Government of India or bio-incubators recognized by the
Biotechnology Industry Research Assistance Council, under Department of
Biotechnology, Government of India;
58. Taxable service provided by State Government
Industrial Development Corporations/ Undertakings to industrial units by way of
granting long term (thirty years, or more) lease of industrial plots from so
much of tax leviable thereon, as is leviable on the one time upfront amount
(called as premium, salami, cost, price, development charges or by any other
name) payable for such lease.
Industrial Development Corporations/ Undertakings to industrial units by way of
granting long term (thirty years, or more) lease of industrial plots from so
much of tax leviable thereon, as is leviable on the one time upfront amount
(called as premium, salami, cost, price, development charges or by any other
name) payable for such lease.
59. Services provided to the 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 (VGF).
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 (VGF).
Provided
that nothing contained in this entry shall apply on or after the expiry of a
period of 1 year from the date of commencement of operations of the regional
connectivity scheme airport as notified by the Ministry of Civil Aviation
that nothing contained in this entry shall apply on or after the expiry of a
period of 1 year from the date of commencement of operations of the regional
connectivity scheme airport as notified by the Ministry of Civil Aviation
60. Services provided by cord blood banks by way of
preservation of stem cells or any other service in relation to such
preservation;
preservation of stem cells or any other service in relation to such
preservation;
61. Services by way of training or coaching in
recreational activities relating to,-
recreational activities relating to,-
(i) arts or culture. or
(ii) sports by charitable entities registered under
section 12AA of Income tax Act, 1961;
section 12AA of Income tax Act, 1961;
62. Any services provided by, _
(i) the National Skill Development Corporation set up by
the Government of India;
the Government of India;
(ii) a Sector Skill Council approved by the National
Skill Development Corporation;
Skill Development Corporation;
(iii) an assessment agency approved by the Sector Skill
Council or the National Skill Development Corporation;
Council or the National Skill Development Corporation;
(iv) a training partner approved by the National Skill
Development Corporation or the Sector Skill Council in relation to
Development Corporation or the Sector Skill Council in relation to
(a)
the National Skill Development Programme implemented by the National Skill
Development Corporation; or
the National Skill Development Programme implemented by the National Skill
Development Corporation; or
(b) a vocational skill development course under the
National Skill Certification and Monetary Reward Scheme; or
National Skill Certification and Monetary Reward Scheme; or
(c) any other Scheme implemented by the National Skill
Development Corporation.
Development Corporation.
63. Services of assessing bodies empanelled
centrally by Directorate General of Training, Ministry of Skill Development and
Entrepreneurship by way of assessments under Skill Development Initiative (SDI)
Scheme;
centrally by Directorate General of Training, Ministry of Skill Development and
Entrepreneurship by way of assessments under Skill Development Initiative (SDI)
Scheme;
64. Services provided by training providers (Project
implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana
under the Ministry of Rural Development by way of offering skill or vocational
training courses certified by National Council For Vocational Training;
implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana
under the Ministry of Rural Development by way of offering skill or vocational
training courses certified by National Council For Vocational Training;
65. Services by way of sponsorship of sporting
events organised;
events organised;
(a)
by a national sports federation, or its affiliated federations, where the
participating teams or individuals represent any district, State, zone or
Country;
by a national sports federation, or its affiliated federations, where the
participating teams or individuals represent any district, State, zone or
Country;
(b)
by Association of Indian Universities, Inter-University Sports Board, School
Games Federation of India, All India Sports Council for the Deaf, Paralympic
Committee of India or Special Olympics Bharat;
by Association of Indian Universities, Inter-University Sports Board, School
Games Federation of India, All India Sports Council for the Deaf, Paralympic
Committee of India or Special Olympics Bharat;
(c)
by Central Civil Services Cultural and Sports Board;
by Central Civil Services Cultural and Sports Board;
(d)
as part of national games, by Indian Olympic Association; or
as part of national games, by Indian Olympic Association; or
(e)
under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
66. 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 / enhancement under the Housing for All (Urban) Mission/Pradhan
Mantri Awas Yojana (PMAY);
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 / enhancement under the Housing for All (Urban) Mission/Pradhan
Mantri Awas Yojana (PMAY);
67. 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;
construction, erection, commissioning, or installation of original works
pertaining to a single residential unit otherwise than as a part of a
residential complex;
68. Services of general insurance business provided
under following schemes –
under following schemes –
(a)
Hut Insurance Scheme;
Hut Insurance Scheme;
(b)
Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as
Integrated Rural Development Programme);
Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as
Integrated Rural Development Programme);
(c)
Scheme for Insurance of Tribals;
Scheme for Insurance of Tribals;
(d)
Janata Personal Accident Policy and Gramin Accident Policy;
Janata Personal Accident Policy and Gramin Accident Policy;
(e)
Group Personal Accident Policy for Self-Employed Women;
Group Personal Accident Policy for Self-Employed Women;
(f)
Agricultural Pumpset and Failed Well Insurance;
Agricultural Pumpset and Failed Well Insurance;
(g)
Premia collected on export credit insurance;
Premia collected on export credit insurance;
(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;
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;
(i)
Jan Arogya Bima Policy;
Jan Arogya Bima Policy;
(j)
National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
(k)
Pilot Scheme on Seed Crop Insurance;
Pilot Scheme on Seed Crop Insurance;
(l)
Central Sector Scheme on Cattle Insurance;
Central Sector Scheme on Cattle Insurance;
(m)
Universal Health Insurance Scheme;
Universal Health Insurance Scheme;
(n)
Rashtriya Swasthya Bima Yojana; or
Rashtriya Swasthya Bima Yojana; or
(o)
Coconut Palm Insurance Scheme;
Coconut Palm Insurance Scheme;
(p)
Pradhan Mantri Suraksha BimaYojna;
Pradhan Mantri Suraksha BimaYojna;
(q)
Niramaya Health Insurance Scheme implemented by 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); or
Niramaya Health Insurance Scheme implemented by 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); or
(r)
Any other insurance scheme of the State Government as may be notified by
Government of India on the recommendation of GSTC.
Any other insurance scheme of the State Government as may be notified by
Government of India on the recommendation of GSTC.
69. Services of life insurance business provided
under following schemes –
under following schemes –
(a)
Janashree Bima Yojana (JBY); or
Janashree Bima Yojana (JBY); or
(b)
Aam Aadmi Bima Yojana (AABY);
Aam Aadmi Bima Yojana (AABY);
(c)
Life micro-insurance product as approved by the Insurance Regulatory and
Development Authority, having maximum amount of cover of fifty thousand rupees;
Life micro-insurance product as approved by the Insurance Regulatory and
Development Authority, having maximum amount of cover of fifty thousand rupees;
(d)
Varishtha Pension BimaYojana;
Varishtha Pension BimaYojana;
(e)
Pradhan Mantri Jeevan JyotiBimaYojana;
Pradhan Mantri Jeevan JyotiBimaYojana;
(f)
Pradhan Mantri Jan DhanYogana;
Pradhan Mantri Jan DhanYogana;
(g)
Pradhan Mantri Vaya Vandan Yojana; and
Pradhan Mantri Vaya Vandan Yojana; and
(h)
Any other insurance scheme of the State Government as may be notified by
Government of India on the recommendation of GSTC.
Any other insurance scheme of the State Government as may be notified by
Government of India on the recommendation of GSTC.
70. Services by way of collection of contribution
under Atal Pension Yojana (APY).
under Atal Pension Yojana (APY).
71. Services by way of collection of contribution
under any pension scheme of the State Governments.
under any pension scheme of the State Governments.
72. Service of transportation of passengers, with or
without accompanied belongings, by—
without accompanied belongings, by—
(i)
railways in a class other than—
railways in a class other than—
(A)
first class; or
first class; or
(B)
an air-conditioned coach;
an air-conditioned coach;
(ii)
metro, monorail or tramway;
metro, monorail or tramway;
(iii)
inland waterways;
inland waterways;
(iv)
public transport, other than predominantly for tourism purpose, in a vessel
between places located in India; and
public transport, other than predominantly for tourism purpose, in a vessel
between places located in India; and
(v)
metered cabs or auto rickshaws (including E-rickshaws);
metered cabs or auto rickshaws (including E-rickshaws);
73. Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for
general public, owned or managed by an entity registered as a charitable or
religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter
referred to as the Income-tax Act), or a trust or an institution registered
under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a
body or an authority covered under clause (23BBA) of section 10 of the
Income-tax Act:
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
Income-tax Act:
Provided that nothing contained in (b) of this exemption
shall apply to,-
shall apply to,-
(i) renting of rooms where charges are Rs 1000/- or more
per day;
per day;
(ii) renting of premises, community halls,
kalyanmandapam or open area, etc where charges are Rs 10,000/- or more per day;
kalyanmandapam or open area, etc where charges are Rs 10,000/- or more per day;
(iii) renting of shops or other spaces for business or
commerce where charges are Rs 10,000/-or more per month.
commerce where charges are Rs 10,000/-or more per month.
74. 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 less than one thousand rupees per
day or equivalent;
campsite, by whatever name called, for residential or lodging purposes, having
declared tariff of a unit of accommodation less than one thousand rupees per
day or equivalent;
75. Services by way of transportation by rail or a vessel
from one place in India to another of the following goods –
from one place in India to another of the following goods –
(a)
relief materials meant for victims of natural or man-made disasters,
calamities, accidents or mishap;
relief materials meant for victims of natural or man-made disasters,
calamities, accidents or mishap;
(b)
defence or military equipments;
defence or military equipments;
(c)
newspaper or magazines registered with the Registrar of Newspapers;
newspaper or magazines registered with the Registrar of Newspapers;
(d)
railway equipments or materials;
railway equipments or materials;
(e)
agricultural produce;
agricultural produce;
(f)
milk, salt and food grain including flours, pulses and rice; and
milk, salt and food grain including flours, pulses and rice; and
(g)
organic manure
organic manure
76. Services provided by a goods transport agency,
by way of transport in a goods carriage of,-
by way of transport in a goods carriage of,-
(a)
agricultural produce;
agricultural produce;
(b)
goods, where gross amount charged for the transportation of goods on a
consignment transported in a single carriage does not exceed one thousand five
hundred rupees;
goods, where gross amount charged for the transportation of goods on a
consignment transported in a single carriage does not exceed one thousand five
hundred rupees;
(c)
goods, where gross amount charged for transportation of all such goods for a
single consignee does not exceed rupees seven hundred fifty;
goods, where gross amount charged for transportation of all such goods for a
single consignee does not exceed rupees seven hundred fifty;
(d)
milk, salt and food grain including flour, pulses and rice;
milk, salt and food grain including flour, pulses and rice;
(e)
organic manure;
organic manure;
(f)
newspaper or magazines registered with the Registrar of Newspapers;
newspaper or magazines registered with the Registrar of Newspapers;
(g)
relief materials meant for victims of natural or man-made disasters,
calamities, accidents or mishap; or
relief materials meant for victims of natural or man-made disasters,
calamities, accidents or mishap; or
(h)
defence or military equipment’s;
defence or military equipment’s;
77. Services by the following persons in respective
capacities –
capacities –
(a)
business facilitator or a business correspondent to a banking company with
respect to accounts in its rural area branch;
business facilitator or a business correspondent to a banking company with
respect to accounts in its rural area branch;
(b)
any person as an intermediary to a business facilitator or a business
correspondent with respect to services mentioned in clause (g); or
any person as an intermediary to a business facilitator or a business
correspondent with respect to services mentioned in clause (g); or
(c)
business facilitator or a business correspondent to an insurance company in a
rural area;
business facilitator or a business correspondent to an insurance company in a
rural area;
78. 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;
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;
79. Services by way of loading, unloading, packing,
storage or warehousing of rice;
storage or warehousing of rice;
80. Services by way of right to admission to, –
(i)
circus, dance, or theatrical performance including drama or ballet;
circus, dance, or theatrical performance including drama or ballet;
(ii)
award function, concert, pageant, musical performance or any sporting event
other than a recognized sporting event;
award function, concert, pageant, musical performance or any sporting event
other than a recognized sporting event;
(iii)
recognised sporting event;
recognised sporting event;
where
the consideration for admission is not more than Rs 250 per person in (i), (ii)
and (iii) above.
the consideration for admission is not more than Rs 250 per person in (i), (ii)
and (iii) above.
81. Services provided by Government or a local
authority where the gross amount charged for such services does not exceed
Rs.5000/.
authority where the gross amount charged for such services does not exceed
Rs.5000/.
Provided
that nothing contained in this entry shall apply to services S. No. 1 (i),
(ii)and (iii) above:
that nothing contained in this entry shall apply to services S. No. 1 (i),
(ii)and (iii) above:
Provided
further that in case where continuous supply of service, as defined in
sub-section (33) of section2 of the CGST Act, 2017, is provided by the
Government or a local authority, the exemption shall apply only where the gross
amount charged for such service does not exceed Rs. 5000/- in a financial year;
[This may be continued by way of an omnibus threshold exemption from payment of
GST under section 9 (4) of CGST/SGST Act in respect of supplies upto Rs
10,000/-].
further that in case where continuous supply of service, as defined in
sub-section (33) of section2 of the CGST Act, 2017, is provided by the
Government or a local authority, the exemption shall apply only where the gross
amount charged for such service does not exceed Rs. 5000/- in a financial year;
[This may be continued by way of an omnibus threshold exemption from payment of
GST under section 9 (4) of CGST/SGST Act in respect of supplies upto Rs
10,000/-].
82. (i) Health care services by a clinical
establishment, an authorised medical practitioner or para-medics;
establishment, an authorised medical practitioner or para-medics;
(ii) Services provided by way of transportation of a
patient in an ambulance, other than those specified in (i) above;
patient in an ambulance, other than those specified in (i) above;
83. Services provided by the Goods and Services Tax
Network (GSTN) to the Central Government or State Governments/Union Territories
for implementation of Goods and Services Tax (GST)
Network (GSTN) to the Central Government or State Governments/Union Territories
for implementation of Goods and Services Tax (GST)
84. Pure services (excluding works contract service
or other composite supplies involving supply of any goods) provided to
Government, a 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 to any function entrusted to a Municipality under
Article 243W of the Constitution
or other composite supplies involving supply of any goods) provided to
Government, a 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 to any function entrusted to a Municipality under
Article 243W of the Constitution
85. Services provided to the Government under any
insurance scheme for which total premium is paid by Government
insurance scheme for which total premium is paid by Government
86.
Services provided to the Government under any training programme for which
total expenditure is borne by the Government.
Services provided to the Government under any training programme for which
total expenditure is borne by the Government.
Source:
cbec.gov.in (Schedule of GST rates for services as approved by GST Council)
cbec.gov.in (Schedule of GST rates for services as approved by GST Council)