TaxTMI 
TaxTMI 
List of Exempted supply of services under the CGST Act
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....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 ^69[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 ^79[****] 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 ^17[3A Chapter 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, S....
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.... Government, 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 ^115[and the Ministry of Railways (Indian Railways)] ^85[****]; (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 ^116[and the Ministry of Railways (Indian Railways)] ^86[****]; (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,....
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....ainst consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. Nil Nil] ^117[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. N....
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.... person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. Nil Nil] 13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 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 ^72[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 charge....
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....4[Explanation. - Nothing contained in this entry shall apply to: (i) local delivery services provided by an Electronic Commerce Operator; or (ii) local delivery services provided through an Electronic Commerce Operator.] Nil Nil 19 Heading 9965 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Nil Nil ^17[19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30^th day of September ^73[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 30^th day of September, ^73[2022].] ^68[19C 9965 ^111[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 fo....
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....] 22 Heading 9966 or Heading 9973 Services by way of giving on hire - (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or ^53[(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation.- For the purposes of this entry, "Electrically operated vehicle" means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.] (b) to a goods transport agency, a means of transportation of goods. ^17[(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 ^109[23A * * * *] 24 Heading 9967 or Heading 9985 S....
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....nt. Nil Nil ^17[29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil] ^60[29B Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force. Nil Nil] 30 Heading 9971 or Heading 9991 Services by the Employees' State Insurance Corporation to persons governed under the Employees' State Insurance Act, 1948 (34 of 1948). Nil Nil 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 ^33[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....
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.... Nil 36 Heading 9971 or Heading 9991 Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of ^19[two lakhs] rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. Nil Nil ^17[36A Heading 9971 or Heading 9991 Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 ^35[or 40]. Nil Nil] ^130[36B Heading 9971 or Heading 9991 Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the 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] ^135[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] E....
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....or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil] 40 Heading 9971 or Heading 9991 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil Nil 41 Heading 9972 ^12[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) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations ....
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....T exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project / Total carpet area of the residential and commercial apartments in the project ) Nil Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights, or FSI (including additional FSI), or both, as is attributable to the residential apartments, which remain un-booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner - [GST payable on TDR or FSI (including additional FSI) or both for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments 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 ....
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....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 the tax payable in terms of the first proviso 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 central tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion certificate or first occupation of the project, as the case may be.] 42 Heading 9973 or Heading 9991 Services provided by the Central Government, State 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 the 1^st April, 2016, on payment of licence fee or spectrum us....
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....; or (ii) a business entity with an aggregate turnover up to ^62[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)]. ^17[(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.] Nil Nil 46 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil 47 Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territory or 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. Nil Nil ^97[47A * * * *] 48 Heading 9983 or any other Heading of Chapter 99 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park r....
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..../- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-); (c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-) Nil Nil] 53 Heading 9985 Services by way of sponsorship of sporting events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (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 the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Nil Nil ^100[53A * * * *] 54 Heading 9986 Services relating to cultiva....
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...., under bilateral arrangement. Nil Nil 61 Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Nil Nil ^75[61A Heading 9991 Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States Nil Nil] 62 Heading 9991 or Heading 9997 Services provided by the Central Government, State Government, Union territory or 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 Central Government, State Government, Union territory or local authority under such contract. Nil Nil 63 Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products. Nil Ni....
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....y State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.] 66 ^45[Heading 9992 or Heading 9963] Services provided - (a) by an educational institution to its students, faculty and staff; ^17[(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;] (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 Central Government, State 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; ^21[***]: Provided that nothing contained in ^22[sub-items (i), (ii) and (iii) of item (b)] 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[Provided further th....
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....kill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil Nil 71 Heading 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 ^126[National Council for Vocational Education and Training]. Nil Nil 72 Heading 9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which ^76[75% or more of the] total expenditure is borne by the Central Government, State Government, Union territory administration. Nil Nil ^103[73 * * * *] 74 Heading 9993 Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; ^104[Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Ca....
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....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. Nil Nil 79 Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil Nil ^16[79A Heading 9996 Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force Nil Nil] 80 Heading 9996 ^106[Services by way of training or coaching in- (a) recreational activities relating to arts or culture, by an individual, or (b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.] Nil Nil 81 Heading 9996 ^24[Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting even....
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....ther similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; (e) "Agricultural Produce Marketing Committee or Board" means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce; (f) "aircraft" has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (g) "airport" has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); (h) "approved vocational education course" means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the ^127[National Council for Vocational Education and Training] or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Mo....
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.... persons afflicted with HIV or AIDS; (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion , spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; (s) "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity ....
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....s assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); (zc) "general public" means the body of people at large sufficiently defined by some common quality of public or impersonal nature; (zd) "goods carriage" has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); ^136[(ze) 'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include (i) an electronic commerce operator by whom the services of local delivery are provided, (ii) an electronic commerce operator through whom the services of local delivery are provided] ^13[(zf) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or....
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....rship Park to enable himself to develop and produce hi-tech and innovative products; (zi) "inland waterway" means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917); (zj) "insurance company" means a company carrying on life insurance business or general insurance business; ^133[(zja) "insurer" has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).] (zk) "interest" means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised; (zl) "intermediary" has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017; (zm) "legal service" means any service provided in....
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....radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service; (zw) "recognised sporting event" means any sporting event,- (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; (ii) organised - (A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone; (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; (zx) "recognised sports body....
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....ified organisation" shall mean,- (i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (ii) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002); (zzh) "stage carriage" shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzi) "State Electricity Board" means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzj) "State Transmission Utility" shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003); (zzk) "state transport undertaking" has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzl) "tiger reserve" has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972); (zzm) "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommo....
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....hed in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 690(E) dated 28th June, 2017, as amended. (vii) The term "promoter" shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (viii) The term "project" shall mean a Real Estate Project or a Residential Real Estate Project. (ix) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in clause (zn) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (x) The term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP; (xi) The term "carpet area" shall have the same meaning as assigned to it clause (k) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (xii) "an apartment booked on or before the date of issuance of completion certificate or first occupation of the project" shall mean an....
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....it was read as, "(zf) "governmental authority" has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017);" 14. Substituted vide notification no. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin." 15. Omitted vide notification no. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, ^2[11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil] 16. Inserted vide notification no. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017 17. Inserted vide Notification No. 2/2018- Central Tax (Rate) Dated 25-01-2018 18. Substituted vide Notification No. 2/2018- Central Tax (Rate) Dated 25-01-2018, before it wa....
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....ax (Rate) dated 26-07-2018 36. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 37. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 38. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 39. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 40. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 41. Inserted vide Notification No. 23/2018- Central Tax (Rate) dated 20-09-2018 42. Inserted vide Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018 43. Inserted vide Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018 44. Inserted vide Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018 45. Substituted vide Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018 before it was read as "Heading 9992" 46. Omitted vide Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018 before it was read as "67 Heading 9992 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 prog....
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....otification No. 21 /2019- Central Tax (Rate) dated 30-09-2019 64. Substituted vide Notification No. 28 /2019- Central Tax (Rate) dated 31-12-2019 w.e.f. 01-01-2020 before it was read as "50" 65. Substituted vide Notification No. 28 /2019- Central Tax (Rate) dated 31-12-2019 w.e.f. 01-01-2020 before it was read as "Nil" 66. Substituted vide NOTIFICATION NO. 04/2020 - Central Tax (Rate) dated 30-09-2020 w.e.f. 01-10-2020 before it was read as "^57[2020]" 67. Substituted vide NOTIFICATION NO. 04/2020 - Central Tax (Rate) dated 30-09-2020 w.e.f. 01-10-2020 before it was read as "^58[2020]" 68. Inserted vide NOTIFICATION NO. 05/2020-Central Tax (Rate) dated 16-10-2020 69. Inserted vide NOTIFICATION NO. 07/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 70. Inserted vide NOTIFICATION NO. 07/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 71. Inserted vide NOTIFICATION NO. 07/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 72. Inserted vide NOTIFICATION NO. 07/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 73....
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....rovided to a person other than the Central Government, State Government, Union territory" 86. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" 87. Inserted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 88. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "14 Heading 9963 Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having ^29["value of supply"] of a unit of accommodation below ^56[or equal to]one thousand rupees per day or equivalent. Nil Nil" 89. Substituted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghal....
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....t was read as, "^36[47A Heading 9983 or Heading 9991 Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. Nil Nil]" 98. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "51 Heading 9984 Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. Nil Nil" 99. Inserted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 100. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "^17[53A Heading 9985 Services by way of fumigation in a warehouse of agricultural produce. Nil Nil]" 101. Omitted vide Notification No. 04/2022 -Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "^17[(h) services by way of fumigation in a warehouse of agricultural produ....
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....de Notification No. 13/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 114. Inserted vide Notification No. 13/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 115. Inserted vide Notification No. 13/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 116. Inserted vide Notification No. 13/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 117. Inserted vide Notification No. 04/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 118. Omitted vide Notification No. 04/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, "Heading 9963 or" 119. Re-numbered vide Notification No. 04/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 before it was read as, "Explanation" 120. Inserted vide Notification No. 04/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 121. Inserted vide Notification No. 04/2024- Central Tax (Rate) dated 12-07-2024 w.e.f. 15-07-2024 122. Inserted vide Notification No. 08/2024- Central Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 123. Inserted vide Notification No. 08/2024- Centra....