TaxTMI 
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Exemptions on supply of services under UTGST Act
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....cified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 Services by an entity registered under section 12AA 66[or 12AB] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil Nil 2 Chapter 99 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil Nil 3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority 76[****] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil 15[3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more....
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....ent, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts 112[and the Ministry of Railways (Indian Railways)] 82[****]; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Nil 9 Chapter 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services by the Department of Posts 113[and the Ministry of Railways (Indian Railways)] 83[****]; (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: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Gover....
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....lusive of charges for boarding, lodging and maintenance. Nil Nil] 114[9E Chapter 99 Services provided by Ministry of Railways (Indian Railways) to individuals by way of - (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services. Nil Nil 9F Chapter 99 Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). Nil Nil 9G Chapter 99 Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. Nil Nil] 10 Heading 9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renova....
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....ony; (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 69[or 12AB] of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Nil Nil 85[14. * * * *] 15 Heading 9964 Transport of passengers, with or without accompanied belongings, by - 86[(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland,....
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....eading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September 70[2022] 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September 70[2022]] 65[19C 9965 108[Satellite launch services] Nil Nil.] 20 Heading 9965 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; 87[****] (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. Nil Nil 21 Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce....
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....electrical batteries fitted to such road vehicle.] (b) to a goods transport agency, a means of transportation of goods. 15[(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.] Nil Nil 23 Heading 9967 Service by way of access to a road or a bridge on payment of toll charges. Nil Nil 106[23A * * * *] 24 Heading 9967 or Heading 9985 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil Nil 30[24A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil] 56[24B Heading 9967 or Heading 9985 89[Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.] Nil Nil] 90[24C Chapter 9968 Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). Nil Nil] 25 Heading 9969 Transmission or distribution of electricity by an electricity tra....
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.... Act, 1948 (34 of 1948). Nil Nil 31 Heading 9971 Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). Nil Nil 31[31A Heading 9971 or Heading 9991 Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). Nil Nil 31B Heading 9971 or Heading 9991 Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. Nil Nil] 92[32 * * * *] 93[33 * * * *] 34 Heading 9971 Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. 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 ....
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....he Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. Nil Nil] 132[36C Heading 9971 Services of life insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. Nil Nil 36D Heading 9971 Services of health insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. b. For the purposes of (a) above, family shall include all individuals insured as family in the contract o....
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....ease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 61[20] per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.] 38[Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 61[20] per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.] Nil 62[Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area: Provided further that the State Government concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard: Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original le....
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....partments in the project which remain un- booked on the date of issuance of completion certificate or first occupation / Total carpet area of the residential apartments in the project) Provided further that tax payable in terms of the first proviso hereinabove shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation The liability to pay Union Territory tax on the said portion of the development rights or FSI, or both, calculated as above, shall arise on the date of completion or first occupation of the project, as the case may be, whichever is earlier. 41B Heading 9972 Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been re....
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....uthority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 71[* * * * ] 44 Heading 9981 Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee. Nil Nil 120[44A Heading 9981 Research and development services against consideration received in the form of grants supplied by - (a) a Government Entity; or (b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961. Nil Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of sec....
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....rovided 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. Nil Nil 49 Heading 9984 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. Nil Nil 50 Heading 9984 Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. Nil Nil 95[51 * * * *] 52 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil 96[52A Heading 9985 Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India: Provided that value of the tour operator servi....
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....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- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) 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; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. 98[****] Nil Nil 55 Heading 9986 Carrying out an intermediate producti....
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....ment, State 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 Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil Nil 65 Heading 9991 Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. Nil Nil 15[65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil] 35[65B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Governm....
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....b) shall apply to an institution providing services by way of,- (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.] Nil Nil 121[66A Heading 9992 Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. Nil Nil] 43[* ******** *] 68 Heading 9992 or Heading 9996 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil Nil 122[69 Heading 9983 or Heading 9991 or Heading 9992 Any services provided by - (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for Vocational Education an....
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....are Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.] (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil 44[74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments,educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA 74[or 12AB] of the Income tax Act, 1961 (43 of 1961). Nil Nil] 102[75 * * * *] 76 Heading 9994 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Nil Nil 77 Heading 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 - (a) as a trade union; (b) for the provisi....
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.... than Rs. 500 per person.] Nil Nil 6[82. Chapter 9996 Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. Nil Nil] 60[82A Heading 9996 Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 104[[whenever rescheduled]]. Nil Nil 75[82B Heading 9996 Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022 Nil Nil] 48[1A. Value of supply of service by way of transfer of development rights or FSI by a person to the promoter against consideration in the form of residential or commercial apartments shall be deemed to be equal to the value of similar apartments charged by the promoter from the independent buyers nearest to the date on which such development rights or FSI is transferred to the promoter. 1B. Value of portion of residential or commercial apartments remaining un-booked on the date of issuance of completion certificate or first occupation, as the case may be, shall be deemed to be equal to the value of similar apartments charged by the promoter nearest to the date of issuance of completion certificate or first occupation....
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....rised dealer of foreign exchange" shall have the same meaning assigned to "Authorised person" in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); (k) "authorised medical practitioner" means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force; (l) "banking company" has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934); (m) "brand ambassador" means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person; (n) "business entity" means any person carrying out business; (o) "business facilitator or business correspondent" means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued....
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....s utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; (v) "Customs station" shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962); 129[****] (x) "distributor or selling agent" means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State; (y) "educational institution" means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; (z) "electricity transmission or distribution utility" means the....
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....out a function entrusted by the Central Government, State Government, Union Territory or a local authority.] 134[(zfb) For the purposes of entries at serial numbers 36C and 36D in the table above, 'group' means group of persons who join together with a commonality of purpose or for engaging in a common economic activity, other than availing insurance, and includes: a. Employer- employee groups, where an employer-employee relationship exists between the master/group policyholder and the members of the group in accordance with the applicable laws; b. Non employer- employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/ activities other than insurance.] (zg) "health care services" means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affec....
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....ns, 2005; (zp) "metered cab" means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi); (zq)"national park" has the same meaning as assigned to it in clause (21) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); (zr) "online information and database access or retrieval services" shall have the same meaning as assigned to it in clause (17) of the section 2 of the Integrated goods and Services Tax Act,2017(13 of 2017); (zs) "original works" means- all new constructions; (i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricat....
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....airs of the Central Government; (v) the International Olympic Association or a federation recognised by the International Olympic Association; or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; (zy) "religious place" means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zz) "renting in relation to immovable property" means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; (zza) "Reserve Bank of India" means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934); (zzb) "residential complex" means any complex comprising of a building or buildings, having more than one single residential unit; (zzc) "rural area" means the area comprised in a village as defined in land revenue records, ex....
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....ion 2 of The Wild Life (Protection) Act, 1972 (53 of 1972); (zzq) "zoo" has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972). 3. Explanation.- For the purposes of this notification,- (i) Reference to "Chapter", "Section" or "Heading", wherever they occur, unless the context otherwise requires, shall mean respectively as "Chapter, "Section" and "Heading" in the scheme of classification of services. (ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative. 5[(iii) A "Limited Liability Partnership" formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.] 37[(iv) 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.] 107[(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Cen....
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....ss floor area) to the size of the piece of land upon which it is built.] 4. This notification shall come into force on the 1st day of July, 2017. [F. No.334/1/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India ****************** Notes: 1. Inserted vide notification no. 21/2017 dated 22-8-2017 2. Inserted vide notification no. 21/2017 dated 22-8-2017 3. Substituted vide notification no. 21/2017 dated 22-8-2017, before it was read as, "Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme" 4. Substituted vide notification no. 21/2017 dated 22-8-2017, before it was read as, "National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)" 5. Inserted vide notification no. 21/2017 dated 22-8-2017 6. Inserted vide notification no. 25/2017 dated 21-9-2017 7. Inserted vide Notification No. 30/2007 dated 29-9-2017 8. Substituted vide Notification no. 32/2017 dated 13-10-2017, before it was read as, "governmental authority" 9. Inserted vide Notification no. 32/2017 dated 13-10-2017 10. Substituted vide Notification no. 32/2017 dated 13-10-2017, before ....
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....or any sporting event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than Rs. 250 per person as referred to in (a), (b) and (c) above." 23. Omitted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "Central Government, State Government, Union territory, local authority or" 24. Omitted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "8[Central Government, State Government, Union territory, local authority or" 25. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 26. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 27. Substituted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 before it was read as, "declared tariff" 28. Substituted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 before it was read as, "2018" 29. Substituted vide....
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....e.f. 01-01-2019 45. Inserted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 46. Substituted vide Notification No. 04/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as "sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)" 47. Inserted vide Notification No. 04/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 48. Inserted vide Notification No. 04/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 49. Inserted vide Notification No. 04/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 50. Inserted vide Notification No. 13/2019- Union Territory Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 51. Substituted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year" 52. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 53. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate)....
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....fore it was read as "43 Heading 9973 Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. Nil Nil" 72. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 73. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 74. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 75. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 76. Omitted vide NOTIFICATION NO. 16/2021-Union Territory Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as "or a Governmental authority 15[or a Government Entity]" 77. Omitted vide NOTIFICATION NO. 16/2021-Union Territory Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as "or a Governmental authority or a Government Entity" 78. Inserted vide NOTIFICATION NO. 16/2021-Union Territory Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 79. Inserted vide NOTIFICATION ....
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....ion No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;" 89. Substituted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea." 90. Inserted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 91. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "26 Heading 9971 Services by the Reserve Bank of India. Nil Nil" 92. Omitted vide Notification No....
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....8-07-2022 before it was read as, "73 Heading 9993 Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. Nil Nil" 101. Inserted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 102. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "75 Heading 9994 Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of biomedical waste or the processes incidental thereto. Nil Nil" 103. Substituted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "Services by way of training or coaching in recreational activities relating to- (a) arts or culture, or (b) sports by charitable entities registered under section 12AA 74[or 12AB] of the Income-tax Act." 104. Inserted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 105. I....
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....-Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, "69 Heading 9992 or Heading 9983 or Heading 9991 Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) 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. Nil Nil" 123. Substituted vide Notification No. 08/2024-Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, "National Council for Vocational Training" 124. Substituted vide Notification No. 08/2024-Union Territory Tax (Rate) date....