Sl.  No.

DESCRIPTION OF SERVICES

 GST RATE 

1.  

Transport of goods by rail 

5%  with ITC of input services

2.  

Transport of passengers by rail (other than sleeper class)

5%  with ITC of input services

3.  

Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use]

5% 

No ITC 

4.  

Services of goods transport agency in relation to transportation of used household goods for personal use. 

5% 

No ITC 

5.  

Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India

5%  with ITC of input services

6.  

Renting of motorcab

(If fuel cost is borne by the service recipient, then 18% GST will apply) 

5% 

No ITC 

7.  

Transport of passengers, by-

(i) Air conditioned contract/stage carriage other than motorcab;

(ii) a radio taxi.

5% 

No ITC 

8.  

Transport of passengers by air in economy class 

5%  with ITC of input services

9.  

Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport.

5%  with ITC of input services

10.

Supply of tour operators’ services

5% 

No ITC 

11.

Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations

5%  with ITC of input services

12.

Selling of space for advertisement in print media

5%   With Full ITC

13.

Services by way of job work in relation to printing of newspapers;

5%   With Full ITC

14.

Transport of goods in containers by rail by any person other than Indian Railways 

12%   With Full ITC

15.

Transport of passengers by air in other than economy class

12%   With Full ITC

16.

Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor.

12%   With Full ITC

17.

Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff ₹ 1000 and above but less than ₹ 2500 per room per day

12%   With Full ITC

18.

Services provided by foreman of chit fund in relation to chit

12%   with ITC of input services

19.

Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly. 

[The value of land is included in the amount charged from the service recipient]

12% 

 With Full ITC but no refund of overflow of ITC

20.

Temporary transfer or permitting the use or enjoyment of any Intellectual Property (IP) to attract the same rate as in respect of permanent transfer of IP;

12% 

 with full ITC 

21.

Supply of Food/drinks in restaurant having licence to serve liquor

18%   With Full ITC

22.

Supply of Food/drinks in restaurant  having facility of air-conditioning or central heating at any time during the year 

18%   With Full ITC

23.

Supply of Food/drinks in outdoor catering

18%   With Full ITC

24.

Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of ₹ 2500/ and above but less than ₹ 5000/- per room per day

18%   With Full ITC

25.

Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal,  shamiana or any other place, specially arranged for organizing a function) together with renting of such premises

18%   With Full ITC

26.

Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama

18%   With Full ITC

27.

Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act

18%   With Full ITC

28.

Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like;

28%   With Full ITC

29.

Services provided by a race club by way of totalisator or a licensed bookmaker in such club;

28%   With Full ITC

30.

Gambling;

28%   With Full ITC

31.

Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel

28%   With Full ITC

32.

Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is ₹ 5000/- and above per night per room 

28%   With Full ITC

33.

Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration (supply of service) to attract the same GST rate and compensation cess as  applicable on supply of similar goods which involves any transfer of title in goods (supply of goods) 

Same rate of GST and

compensation cess as on supply of similar goods

34.

Any transfer of right in goods or of undivided share in goods without the transfer of title thereof (supply of services) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods). 

Same rate of GST and compensation cess as on supply of similar goods

35.

Supply consisting of transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed (supply of goods): value of leasing services shall be included in the value of goods supplied.

GST and compensation cess as on supply of similar goods

36.

All other services not specified elsewhere

18%   With Full ITC

Sl. No.

Services

1.  

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;

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

(iii) transport of goods or passengers; or

(iv) 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

4.  

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-

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

(ii) 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;

(iv) 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;

(vi) 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.

5.  

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

6.  

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

7.  

Services by way of renting of residential 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);

(ii) inter se 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-

(a) a goods transportation agency; or

(b) a courier agency;

(ii)      by inland waterways;

10.

Services provided to the United Nations or a specified international organization.

Exemption may be notified by way of issuing 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;

12.

Services by a veterinary clinic in relation to 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;[Charitable activities may be defined as presently 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;

15.

Services provided by-

 (a) an arbitral tribunal to -

(i) 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;

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

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

(ii) 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

(c) a senior advocate by way of legal services to- 

(i) 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;

16.

Services provided,- 

(a) by an educational institution to its students, faculty and staff;  (b) to an educational institution, by way of,- 

(i) transportation of students, faculty and staff;

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

(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; 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

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, - 

(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; 

(b) fellow programme in Management;

(c) 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;

(b) another recognised sports body;

19.

Services by an artist by way of a performance in 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: 

Provided 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;

21.

Services by way of giving on hire -

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

22.

Transport of passengers, with or without 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;

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

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

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)

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

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:-

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

(b) a period of three years has not been elapsedfrom the date of enteringinto 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 -

(a) as a trade union;

(b) for the provision of carrying out any activity which 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;

27.

Services by an organiser to any person in 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 -

(a) Government, a local authority, a governmental authority or an individual inrelation 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

(c) a person located in a non-taxable territory;

Provided 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

(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);

30.

Services of public libraries by way of lending of 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);

32.

Services by way of transfer of a going concern, 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;

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.

35.

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.

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; 

38.

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.

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

(b) 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);

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);

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; 

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;

44.

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

45.

Services provided by Government or a local 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

46.

Services provided by Government or a local 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;

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;

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;

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: 

this shall be continued by way of notification undersection 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 1^st 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;

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;

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).

54.

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.

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

55.

Services of leasing of assets (rolling stock 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. 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.

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;

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.

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).

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

60.

Services provided by cord blood banks by way of 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,-

(i) arts or culture.or

(ii) sports by charitable entities registered under section 12AA of Income tax Act, 1961;

62.

Any services provided by, _           

(i) the National Skill Development Corporationset up by the Government of India;

(ii) a Sector Skill Council approved by the National Skill Development Corporation;

(iii) an assessmentagency approved by the Sector Skill 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 

(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or

(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or

(iii) any other Scheme implemented by the National Skill 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

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.

65.

Services by way of sponsorship of sporting events organised,-

(b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;

(c) by Central Civil Services Cultural and Sports Board;

(d) as part of national games, by Indian Olympic Association; or

(e) 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);

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;

68.

Services of general insurance business provided under following schemes -

(a) Hut Insurance Scheme;

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

(c) Scheme for Insurance of Tribals;

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

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

(f) Agricultural Pumpset and Failed Well Insurance;

(g) 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;

(i) Jan Arogya Bima Policy;

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

(k) Pilot Scheme on Seed Crop Insurance;

(l) Central Sector Scheme on Cattle Insurance;

(m) Universal Health Insurance Scheme;

(n) Rashtriya Swasthya Bima Yojana; or

(o) Coconut Palm Insurance Scheme;

(p) 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

(r) 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 -

(a) Janashree Bima Yojana (JBY); or

(b) 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;

(d) Varishtha Pension BimaYojana;

(e) Pradhan Mantri Jeevan JyotiBimaYojana;

(f) Pradhan Mantri Jan DhanYogana;

(g) 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.

70.

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

71.

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

72.

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

(i)   railways in a class other than-

(A) first class; or

(B) an air-conditioned coach;

(ii) metro, monorail or tramway;

(iii) inland waterways;

(iv) 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);

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:

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

(i) renting of rooms where charges are ₹ 1000/- or more per day;

(ii) renting of premises, community halls, kalyanmandapam or open area, etc where charges are ₹ 10,000/- or more per day;

(iii) renting of shops or other spaces for business or commerce where charges are ₹ 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;

75.

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

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

(b)   defence  or military equipments;

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

(d) railway equipments or materials;

(e) agricultural produce;

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

(g) organic manure

76.

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

(a) 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;

(c) 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;

(e) organic manure;

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

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

(h) defence or military equipment’s;

77.

 Services by the following persons in respective capacities -

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

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

(c) 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;

79.

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

80.

Services by way of right to admission to, - 

(i) 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;

(iii) recognised sporting event;where the consideration for admission is not more than ₹ 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 ₹ 5000/.

Provided 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 ₹ 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 ₹ 10,000/-].

82.

(i) Health care services by a clinical 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;

83.

New Exemption:

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)