Sl.

No.*

HSN code

Description of Services

1

99

Services
by an
entity
registered u/s 12AA
of
the Income-tax Act, 1961 by way of charitable activities

2

99

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

3

99

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

3A

99

Composite
supply of goods and services in which the value of supply of goods
constitutes not more than 25 per cent of the value of the said composite
supply provided to the Central Government, State Government or Union
territory or local authority or a Governmental authority or a Government
Entity by way of any activity in relation to any function entrusted to a
Panchayat under article 243G of the Constitution or in relation to any
function entrusted to a Municipality under article 243W of the Constitution.

4

99

Services by governmental
authority by way of any activity in relation to any function entrusted to a
municipality under article
243W
of the Constitution

5

99

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

6,7,8,9

99

  
Services
by Government, Union territory or local authority excluding the following—

    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, Union territory

    services in relation to an aircraft or
a vessel, inside or outside the
port or an airport;

    transport of goods or passengers; or

    any services to business entities other than above services

  
Services
by Government, Union territory or local authority where
consideration
charged is Rs. 5,000
or
less and for continuous supply the consideration is Rs. 5,000 or less in a
financial year. This provision does not apply to the first three services
excluded above

  
Services
by Government, Union territory or local authority
to business
entities with aggregate turnover up to Rs. 20 lakh
in the preceding FY (Rs. 10 lakh for
special category states). This provision does not apply to renting of
immovable property and the first three services excluded above

 

10

99

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

  
Government, Union territory, a local authority, a governmental authority or an     individual for purpose other than
commerce, industry, business or profession (OIDAR services received if any is
not exempt)

  
Entity
registered u/s 12AA of the Income-tax Act providing
charitable activities (OIDAR services received
if any is not exempt)

  
way
of supply of online educational journals or periodicals to an educational
institution other than an institution providing services by way of- 2

(i)       pre-school education and education up to
higher secondary school or equivalent; or

(ii)      education as a part of an approved
vocational education course

  
A
person located in a
non-taxable territory

This
provision is not applicable in case of services received by the above persons
by way of transportation of goods by a vessel from a place outside India up
to the customs station of clearance in India

10A

99

Services
provided by and to Fédération Internationale de Football Association
(FIFA) and its subsidiaries related to any
of the events under FIFA U-17 World Cup 2017 to be hosted in India upon
certification by the Director (Sports), Ministry of Youth Affairs and Sports
that the services are related to any of the events under FIFA U-17 World Cup
2017.

10B

99

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

10C

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.

10D

99

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

10E

99

Services
by an old age home run by Government or by an entity registered u/s 12AA of
the Income-tax Act, 1961 to its residents (aged 60 years or more) against
consideration up to Rs. 25,000 per month per member provided that the
consideration charged is inclusive of charges for boarding, lodging and
maintenance.

10F

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 1 in section 8 of the IGST Act, 2017.

Condition: Place of supply of service should be
outside India in accordance with section 13
of the IGST Act, 2017.

10G

99

Import
of services by United Nations or a specified international organisation for
official 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 (Privileges and
Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to
the said Act apply.

10H

99

Import
of services by Foreign diplomatic mission or consular post in India, or
diplomatic agents or career consular officers posted therein, which is
entitled to exemption from integrated tax leviable on the import of services

subject to the conditions:-

(i)     The foreign diplomatic mission or
consular post in India, or diplomatic agents or career consular officers
posted therein, are entitled to exemption from integrated tax, as stipulated
in the certificate issued by the Protocol Division of the Ministry of
External Affairs, based on the principle of reciprocity;

(ii)    The services imported are for official
purpose of the said foreign diplomatic mission or consular post; or for
personal use of the said diplomatic agent or career consular officer or members
of his or her family.

(iii)   In case the Protocol Division of the
Ministry of External Affairs, after having issued a certificate to any
foreign diplomatic mission or consular post in India, decides to withdraw the
same subsequently, it shall communicate the withdrawal of such certificate to
the foreign diplomatic mission or consular post;

(iv)  The exemption from the whole of the
integrated tax granted to the foreign diplomatic mission or consular post in
India for official purpose or for the personal
use or use of their family members shall not be
available from the date of withdrawal of such certificate.

11

9954

Services
provided by way of
pure labour contracts of construction, erection, commissioning,
installation, completion, fitting out, repair, maintenance, renovation, or
alteration of a civil structure or any other original works pertaining to the
beneficiary-led individual house construction or enhancement under the
Housing for All (Urban) Mission or Pradhan Mantri
Awas Yojana (
PMAYP)

11A

9954

Services
supplied by electricity distribution utilities by way of construction,
erection, commissioning, or installation of infrastructure for extending
electricity distribution network up to the tube well of the farmer or
agriculturalist for agricultural use.

12

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

12A

9961/ 9962

Service
provided by
Fair Price Shops to Central Government, State
Government or Union territory

by way of
sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System
against consideration in the form of commission or margin (w.e.f 15th
November 2017)

13

9963/ 9972

Renting of residential dwelling for use as residence

14

9963/ 9972/ 9995/ 9991 to 9999

Services
by a person by way of-

  
Conduct
of any
religious ceremony;

  
Renting of precincts of a religious place meant for general public, owned or managed by an entity registered as
a charitable or religious trust u/s 12AA or a trust or an institution
registered u/s 10(23C)(v) or a body or an authority covered u/s 10 (23BBA) of
the Income-tax Act. This exemption excludes:

    renting of rooms – charges Rs. 1,000
or more per day

    renting of premises, community halls,
kalyanmandapam etc. – charges Rs. 10,000 or more per day

    renting of shops or other spaces for
business or commerce – charges Rs. 10,000 or more per month

15

9963

Services by a hotel, inn,
guest house
, club, etc for
residential or lodging purposes, having value of supply of a unit of
accommodation
less than Rs. 1,000 per day.

16

9964

Transport of
passengers
by –

  
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;

  
Non air-conditioned contract carriage other than radio taxi, for
transportation   of passengers,
excluding tourism, conducted tour, charter or hire

  
Non air-conditioned stage carriage

17

9964

Services provided to the Central
Government
, by way of transport of passengers by air, embarking from or terminating
at a regional
connectivity scheme airport, against consideration in the form of
viability gap funding. This exemption is not applicable on or after the
expiry of
3 years from the date of commencement
of operations of the regional connectivity scheme airport as notified by the
Ministry of Civil Aviation

18

9964

Transportation
of passengers,

by—

  
Railways other than first class or AC coach

  
Metro, monorail or tramway

  
Inland waterways

  
Public transport, other than for tourism purpose, in a vessel between places located
in India; and

  
Metered cabs or auto rickshaws (including e-rickshaws)

19

9965

Transportation
of goods
by-

  
Road
except services of goods transportation Agency (GTA) or Courier Agency

  
Inland waterways

20

9965

Transportation of goods by an aircraft from a place outside
India
up to the customs station of clearance in India

20A

9965

Services by way of transportation of
goods by an aircraft from customs station of clearance in India to a place
outside India

Condition: Not applicable after 30th
September 2019.

20B

9965

Services by way of transportation of
goods by a vessel from customs station of clearance in India to a place
outside India.

Condition: Not applicable after 30th
September 2019.

21

9965

Transportation by rail or vessel from
one place in India to another of following goods:

  
Relief materials for victims of natural or man-made disasters, calamities, accidents
or mishap

  
Defence or military equipments

  
Newspaper or magazines registered with the Registrar of Newspapers

  
Railway equipments or materials

  
Agricultural produce

  
Milk, salt and food grain including flours, pulses and rice

  
Organic
manure

22

9965/ 9967

Services
by a
Goods Transport
Agency (GTA)
, by way of
transport in a goods carriage of –

  
Agricultural
produce

  
Goods
where consideration charged for the transportation of goods on a consignment
in a single carriage is less than Rs. 1500

  
Goods
where consideration charged for transportation of all such goods for a single
consignee is less than Rs. 750

  
Milk,
salt and food grain including flour, pulses and rice

  
Organic
manure

  
Newspaper
or magazines registered with the Registrar of Newspapers

  
Relief
materials meant for victims of natural or man-made disasters, calamities,
accidents or mishap

  
Defence
or military equipments

22A

9965/9967

Services
provided by a
Goods Transport Agency (GTA) to an unregistered
person
, including an unregistered casual
taxable person, other than the following recipients, namely: –

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

  
any
Society registered under the Societies Registration Act, 1860 (21 of 1860) or
under any other law for the time being in force in any part of India; or

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

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

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

  
any
casual taxable person registered under the CGST Act or the IGST Act or the SGST
Act or the UGST Act.

23

9966/ 9973

Services
by way of giving on
hire

  
Motor
vehicle meant to carry more than twelve passengers to a state transport
undertaking

  
Means
of transportation of goods to a Goods Transport Agency(GTA)

  
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
up to higher secondary school or equivalent
.

24

9967

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

24A

9967

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

25

9967/ 9985

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

25A

9967/ 9985

Services by way of warehousing of
minor forest produce.

26

9969

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

27

9971

Services
by the Reserve Bank of India
(RBI)

28

9971

Services
by way of—

  
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);

  
Inter
se sale or purchase of
foreign currency amongst banks or authorised dealers of foreign exchange or amongst
banks and such dealers

29

9971/ 9991

Services of life insurance business provided by way of annuity under the
National Pension System regulated by the Pension Fund Regulatory and
Development Authority of India(PFRDA) under the PFRDA Act, 2013

30

9971/ 9991

Services
of
life insurance business provided or agreed to be
provided by the Army, Naval and Air Force Group Insurance Funds to members of
the Army, Navy and Air Force, respectively, under the Group Insurance Schemes
of the Central Government

30A

9971/ 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.

31

9971/ 9991

Services
by the Employees’ State Insurance Corporation
(ESIC) to persons governed under the
Employees’ State Insurance Act, 1948

32

9971

Services
provided by the Employees Provident Fund Organisation
(EPFO) to the persons governed under the
Employees Provident Funds and the Miscellaneous Provisions Act, 1952

32A

9971/ 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).

32B

9971/ 9991

Services
by National Pension System (NPS) Trust to its members against consideration
in the form of administrative fee.

33

9971

Services
provided by the Insurance Regulatory and the Development Authority of India (
IRDA) to insurers under the Insurance
Regulatory and the Development Authority of India Act, 1999

34

9971

Services
provided by the 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

35

9971

Services
by an acquiring bank, to any person in relation to
settlement of
an amount up to Rs. 2,000

in a single transaction transacted through credit card, debit card, charge
card or other payment
card service

35A

9971

Services
supplied by Government to their undertakings or Public Sector Undertakings
(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs
from the financial institutions.

36

9971/ 9991

Services
of
general
insurance business

under following schemes –

  
Hut
Insurance Scheme

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

  
Scheme
for Insurance of Tribals;

  
Janata
Personal Accident Policy and Gramin Accident Policy;

  
Group
Personal Accident Policy for Self-Employed Women;

  
Agricultural
Pumpset and Failed Well Insurance;

  
Premia
collected on export credit insurance;

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

  
Jan
Arogya Bima Policy;

  
Pradhan
Mantri Fasal BimaYojana (PMFBY);

  
Pilot
Scheme on Seed Crop Insurance;

  
Central
Sector Scheme on Cattle Insurance;

  
Universal
Health Insurance Scheme;

  
Rashtriya
Swasthya Bima Yojana;

  
Coconut
Palm Insurance Scheme;

  
Pradhan
Mantri Suraksha BimaYojna;

  
Niramaya
Health Insurance Scheme implemented by the Trust constituted under the
provisions of the National Trust for the Welfare of Persons with Autism,
Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of
1999)

37

9971/ 9991

Services of life insurance business under following schemes-

  
Janashree
Bima Yojana

  
Aam
Aadmi Bima Yojana

  
Life
micro-insurance product as approved by the Insurance Regulatory and
Development Authority, having maximum amount of cover of Rs.
2,00,000

  
Varishtha
Pension BimaYojana

  
Pradhan    Mantri Jeevan
JyotiBimaYojana

  
Pradhan
Mantri Jan DhanYogana

  
Pradhan
Mantri Vaya Vandan Yojana

37A

9971/ 9991

Services by way
of reinsurance of the insurance schemes specified in serial numbers 36 or 37
or 41
.

38

9971/ 9991

Services
by way of collection of contribution under the Atal Pension Yojana
(APY)

39

9971/ 9991

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

40

9971/ 9985

Services
by the following persons in respective capacities –

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

  
Any
person as an intermediary to a business facilitator or a business
correspondent with respect to services mentioned above

  
Business
facilitator or a business correspondent to an insurance company in a rural
area

40A

9971

Services
by an intermediary of financial services located in a multi services SEZ with
International Financial Services Centre (IFSC) status to a customer located
outside India for international financial services in currencies other than
Indian rupees (INR).

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

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

  
who
is treated as a person resident outside India under regulation 3 of the
Foreign Exchange Management (International Financial Services Centre)
Regulations, 2015; or

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

   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.

41

9971/ 9991

Services
provided to Government, Union territory under any
insurance scheme for which total premium is
paid by the Government, Union territory

42

9971

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

43

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 30
years, or more
)
of industrial plots or plots for development of infrastructure for financial
business, provided by the State Government Industrial Development
Corporations or Undertakings or by any other entity having 50% or more
ownership of Central Government, State Government, Union territory to the
industrial units or the developers in any industrial or financial business
area.

Explanation.-
For the purpose of this exemption, the Government or Union territory shall
have 50% or more ownership in the entity directly or through an entity which
is wholly owned by such Government or Union territory.

44

9973/ 9991

Services
provided
by the Government
, Union territory or local authority by way of allowing a business entity to
operate as a
telecom service provider or use radio frequency spectrum during the period
prior to 1.4.16, on payment of licence fee or spectrum user charges, as the
case may be.

45

9973

Services
of
leasing of
assets
(rolling stock assets including
wagons, coaches, locos) by the Indian Railways Finance Corporation to
Indian Railways.

46

9981

Services
provided by an
incubatee up to a total turnover of Rs.50 lakh in a financial year subject to the
following conditions:-

  
the
total turnover had not exceeded Rs.50 lakh during the preceding financial
year and

  
A
period of 3 years has not elapsed from the date of entering into an agreement
as an incubate.

47

9982/ 9991

Services
provided by-

  
Senior
advocate by way of
legal services or services of an arbitral tribunal to:

    any person other than a business entity

    a business entity with an aggregate turnover up to Rs. 20 lakh (Rs.10 lakh in the case of special
category states) in the preceding FY

    the Central Government, State
Government, Union territory, local authority, Governmental Authority or
Government Entity

  
a
partnership firm of advocates or an individual as an advocate other than a
senior advocate, by way of legal services to:

    an advocate or partnership firm of
advocates providing legal services

    any person other than a business
entity

    a business entity with an aggregate
turnover up to Rs. 20 lakh rupees (Rs.10 lakh in case of special category
states) in the preceding FY

    the Central Government, State
Government, Union territory, local authority, Governmental Authority or
Government Entity;

48

9983

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

49

9983/ 9991

Services
provided by the Government, Union territory or local authority:

  
registration
required under any law for the time being in force

  
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.

49A

9983/ 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.

50

9983/ Chapter 99

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

51

9984

Services
by way of
collecting or providing news by an independent journalist, Press Trust of India or United News of
India.

52

9984

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

53

9984

Services
provided by the
Goods
and Services Tax Network (GSTN)
to the Government or Union territories for implementation of GST.

54

9985

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

55

9985

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

56

9985

Sponsorship of sporting events organised

  
By
a national sports federation, or its affiliated federations, where the
participating teams or individuals represent any district, State, zone or
Country

  
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
the Central Civil Services Cultural and Sports Board

  
By
the Indian Olympic Association as part of national games

  
under
the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme

56A

9985

Services by way of fumigation in a
warehouse of agricultural produce.

57

9986

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

  
agricultural
operations directly related to production of any agricultural produce including
cultivation, harvesting, threshing, plant protection or testing

  
supply
of farm labour

  
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

  
renting
or leasing of agro machinery or vacant land with or without a structure
incidental to its use

  
loading,
unloading, packing, storage or warehousing of agricultural produce

  
agricultural
extension services

  
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 way of fumigation in a warehouse of agricultural produce;

58

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.

58A

9986

Services
by way of artificial insemination of livestock (other than horses).

59

9988

Services by way of slaughtering of animals.

60

9988/ 9981 to 9989/ 9991 to 9999

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.

61

9988/ 9992

Services
provided by the National Centre for Cold Chain Development under the Ministry
of Agriculture, Cooperation and Farmer’s Welfare by way of
cold chain knowledge dissemination.

62

9999

Services
by a
foreign
diplomatic mission

located in India

63

9991

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

64

9991

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

65

9991/ 9997

Services
provided by the Government, Union territory or local authority by way of
tolerating
non-performance of a contract for which fines or liquidated damages is payable to the Government,
Union territory or local authority under such contract.

66

9991

Services
provided by the 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 rearing of horses, for food, fibre, fuel, raw
material or other similar products.

67

9991/ 9973

Services
provided by the Government, Union territory or local authority by way of
assignment of right to use any natural resource where such right to use was
assigned by the Government, Union territory or local authority before 1.4.16
and tax is payable on one time charge payable, in full upfront or in
instalments, for assignment of right to use such natural resource.

68

9991

Services
provided by the 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.

68A

9991

Services
by way of providing information under the Right to Information Act, 2005 (22
of 2005).

68B

9991/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.

Provided
that at the end of the contract period, ERCC shall submit an account to the
State Government and certify that the amount of GST deposited by mining lease
holders on royalty is more than the GST exempted on the service provided by
State Government to the ERCC of assignment of right to collect royalty. Where
such amount of GST paid by mining lease holders is less than the amount of GST
exempted, the exemption shall be restricted to such amount as is equal to the
amount of GST paid by the mining lease holders and the ERCC shall pay the
difference between GST exempted on the service provided by State Government
to the ERCC of assignment of right to collect royalty and GST paid by the
mining lease holders on royalty.

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
there under or the rules made by a State Government u/s 15(1) of the Mines
and Minerals (Development and Regulation) Act, 1957.

69

9992

Services
provided –

  
by
an
educational institution to its students, faculty and staff;

  
by
an
educational institution by way of conduct of entrance
examination against consideration in the form of entrance fee;

  
to
an educational institution (providing pre-school and education)by way of,-

(i)   
transportation
of students, faculty and staff;

(ii)  
catering, including any mid-day meals scheme
sponsored by the Government or Union territory

(iii) 
security
or cleaning
or house-
keeping services performed in such educational institution;

(iv) 
services
relating to
admission to, or conduct of examination by, such institution; up to higher secondary:

(v)  
supply
of
online educational journals or periodicals;

Provided
that nothing contained in sub-items (i), (ii) and (iii) 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.

Provided
further that nothing contained in sub-item (v) shall apply to an institution
providing services by way of,-

      pre-school education and education up
to higher secondary school or equivalent; or

      education as a part of an approved
vocational education course

70

9992

Services
provided by the
Indian
Institutes of Management(IIM),
as per the guidelines of the Central Government, to their students,
by way of the following educational programmes, except Executive Development
Programme:-
[Circular No. 55/2018]

  
2
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;

  
fellow
programme in Management;

  
5
year integrated programme in Management.

71

9992/ 9996

Services
provided to a
recognised
sports body
by-

  
An
individual as a player, referee, umpire, coach or team manager for
participation in a sporting event organised by a recognized sports body;

  
Another
recognised sports body

72

9992/ 9983/ 9991

Any
services provided by, _

  
National
Skill
Development
Corporation
(NSDC) set up by the Government of India;

  
Sector
Skill Council approved by the NSDC

  
assessment
agency approved by the Sector Skill Council or NSDC

  
Training
partner approved by the NSDC or the Sector Skill Council, in relation to-

    National Skill Development Programme
implemented by the NSDC; or

    Vocational skill development course
under the National Skill Certification and Monetary Reward Scheme; or

  
Any
other Scheme implemented by the NSDC

73

9983/ 9985/ 9992

Services
of assessing bodies empanelled centrally by the Directorate General of
Training, Ministry of Skill Development and Entrepreneurship by way of
assessments under the Skill Development Initiative Scheme

74

9992

Services
provided by
training providers
(Project implementation agencies) under Deen Dayal Upadhyaya Grameen
Kaushalya Yojana implemented by the Ministry of Rural Development, Government
of India by way of offering skill or vocational training courses certified by
the National Council for Vocational Training

75

9992

Services
provided to the Government, Union territory administration under any
training
programme
for which
total expenditure is borne by the Government, Union territory administration

76

9993

Services
provided by the
cord
blood banks
by way of
preservation of stem cells or any other service in relation to such
preservation

77

9993

Services
by way of-

  
health
care services
by
a clinical establishment, an authorised medical practitioner or para-medics

  
services
provided by way of transportation of a patient in an
ambulance, other than above service

78

9994

Services
provided by operators of the common
bio-medical waste treatment facility to a clinical establishment
by way of treatment or disposal of bio-medical waste or the processes
incidental thereto

79

9994

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

80

9995

Service
by an unincorporated body or a
non- profit entity registered under any law for the time being in force, to its
own members by way of reimbursement of charges or share of contribution –

  
As
a trade union;

  
For
the provision of carrying out any activity which is exempt from the levy of
Goods and service Tax; or

  
Up
to Rs. 7,500 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

80A

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 farmer; 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 up to an
amount of Rs. 1000/- per member per year.

81

9996

Services
by an artist (other than as a brand ambassador) by way of a performance in
folk or classical art forms such as music, dance or theatre, if
the
performance charges is not more than
Rs. 1,50,000

82

9996

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

82A

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 (w.e.f 15th
November 2017)

83

9996

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

  
Arts or culture

  
Sports
by charitable entities registered u/s 12AA of the Income-tax Act

84

9996

Services
by way of
right to
admission
to the
following –

  
circus,
dance
, or theatrical performance including
drama or ballet;

  
award
function
, concert,
pageant, musical performance or any sporting event other than a recognised sporting
event;

  
recognised
sporting event

  
planetarium

This exemptions
is applicable if the admission charges for the above events is not more than
Rs. 500 per person

85

9996

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

Services imported by a unit or a
developer in the Special Economic Zone (SEZ) for authorised operations is
exempted from IGST
[Notification No. 18/2017]

Services by way of grant of license or
lease to explore or mine petroleum crude or natural gas or both from the tax
leviable on the consideration paid in the form of Central Government’s share
of profit petroleum.
[Notification No. 5/2018-IGST Rate] & [Notification No. 5/2018-CGST Rate]

Services, imported into the territory
of India, covered by Schedule II (5)(c) to the Central Goods and Services Tax
Act, 2017 (12 of 2017) is exempted from IGST to the extent of the aggregate
of the duties of Customs leviable  on
the consideration towards royalties and license fees included in the
transaction value on which the appropriate duties of Customs have been paid.
[Notification No. 6/2018]

Explanation: For the purpose of this notification:-

A LLP formed and registered under
Limited Liability Partnership Act, 2008 shall be considered as a partnership
firm or a firm.

For removal of doubts, it is clarified
that the Central and State Educational Boards shall be treated as Educational
Institution for the limited purpose of providing services by way of conduct
of examination to the students.

For definitions refer notification given below

*
Sl. No. given in the table are as per IGST notification referred below

 

Reference:

Notification No. 9/2017- Integrated
Tax (Rate)

Notification No. 21/2017-
Integrated Tax (Rate)

Notification No. 25/2017-
Integrated Tax (Rate)

Notification No. 31/2017-
Integrated Tax (Rate)

Notification No. 33/2017-
Integrated Tax (Rate)

Notification No. 42/2017-
Integrated Tax (Rate)

Notification No. 49/2017-
Integrated Tax (Rate)

Notifications No. 02/2018- Integrated Tax (Rate)

Notifications No. 15/2018- Integrated Tax (Rate)

Notifications No. 24/2018- Integrated Tax (Rate)